What is the percentage of social security contributions to personal accounts?

China's social security personal account contribution ratio is as follows: pension insurance enterprises to pay 20%, individuals to pay 8%; medical insurance enterprises to pay 7.5%, individuals to pay 2%; unemployment insurance enterprises to pay 2%, individuals to pay 1%; work-related injuries and maternity insurance individuals do not have to pay. According to China's "Civil Code", the social security personal account of the payment base is based on the individual location of the previous year's average salary of on-the-job workers for the calculation, that is, the individual should pay the cost equivalent to 8% of the payment base.

A, social security personal account contribution ratio is how

Pension insurance, by the enterprise and the employee *** with the payment, the enterprise to pay 20%, the individual to pay 8%;

Medical insurance, by the enterprise and the employee *** with the payment, the enterprise to pay 7.5%, the individual to pay 2%;

Unemployment insurance, by the enterprise and the employee *** with the payment, the enterprise to pay 7.5%, the individual to pay 2%;

Unemployment insurance, by the enterprise and the employee *** with the payment, the enterprise to pay 7.5%, the individual to pay 2%;

Industrial injury insurance, paid by the enterprise itself, the enterprise pays 1%;

Maternity insurance, paid by the enterprise itself, the enterprise pays 0.8%.

Two, how to calculate the premium

The amount of contribution = the contribution base multiplied by the contribution ratio.

1, social security contribution base

The social security contribution base is the wage base used by enterprises or individual employees to calculate the payment of social insurance premiums, and multiplied by the prescribed rate, it is the amount of social insurance premiums that enterprises or individuals should pay.

The social security contribution base in each region is linked to the local average wage data. It is determined according to the monthly average of all wage income earned by employees from January to December of the previous year. It is determined once a year, and after it is determined, it will not be changed within a year. The time for social security base declaration and adjustment is usually in July.

Enterprises generally take the total wages of the enterprise employees as the contribution base, half of the individual employees to their average monthly salary in the previous year for the individual to pay social insurance premiums for the wage base. In China, the contribution base is approved by the social insurance agency according to the declaration of the employer, according to the law.

2. Contribution ratio

The contribution ratio is the rate of social insurance premiums. China's Social Insurance Law does not make specific and clear provisions for the social insurance contribution rate. In accordance with the provisions of our current social insurance-related policies, we have implemented different contribution ratios for different types of social insurance.

The difference between social insurance and commercial insurance

1, different attributes. Social insurance is based on the country's Constitution, is the country's basic social policy and labor policy, is enforced through national or local legislation. Commercial insurance is an aspect of the country's economic activities, is the people's insurance company to use economic means of business activities, this business activity is carried out by the insurer and the insured both in accordance with, through the signing of the contract to realize.

2, the object and role of insurance is different. Social insurance is to workers and their immediate family members as the object of insurance, its role is to protect workers in the loss of labor capacity and unemployment of the basic life, this protection is conducive to maintaining social justice and social stability. Commercial insurance is to insure the natural person as the object of insurance, its role is to give the insured a certain amount of financial compensation according to the contract.

3, different treatment levels. Social insurance from the protection of basic life, social stability, focusing on long-term protection of basic life, the level of protection with the rise in prices and the level of social production and gradually increased. Commercial insurance only focuses on one-time financial compensation, the determination of the level of benefits only take into account the amount of the insured person's contributions, without taking into account other factors.

4, the management system is different. The management system of social insurance is to all levels of government departments in charge of social insurance and social insurance institutions as the main body, in order to realize the right of workers to enjoy social insurance treatment under the law, and the implementation of the unified management of workers' social insurance affairs of people, money and materials. The management system of commercial insurance is the independent operation of each economic entity independent operation, its management all around the strict fulfillment of the insurance contract.

In recent years, with China's growing emphasis on people's livelihood, social security contributions to personal accounts have also been emphasized. We should pay attention to the proportion of contributions in the personal account when paying social security, in order to prevent the emergence of the wrong contributions, more contributions, omission of contributions.