Proportion and base of providing social security

The proportion of social insurance is 8% to 20%. Depending on the specific situation, the upper limit of the social security base is five times that of the provident fund. Social security includes unemployment insurance, endowment insurance, medical insurance, maternity insurance and accidental injury insurance, and the proportion of payment varies according to different situations.

I. Proportion and base of social insurance for employees

(1), employee social insurance ratio

1. The payment base for urban individual industrial and commercial households and flexible employees to participate in the basic old-age insurance is the average salary of local employees in the previous year, and the payment ratio is 20%, of which 8% is credited to personal accounts. After retirement, the basic pension shall be calculated and paid according to the method of calculating and paying the basic pension for enterprise employees;

2, medical insurance, freelancers, self-employed insured, you can choose to establish a pool fund, not to establish a personal account, according to the local average monthly salary to pay the basic medical insurance premium; You can also choose to pay 8% of the local average monthly salary in the previous year and set up a personal account! Employees participating in medical insurance, 6% units and 2% individuals;

3. After completing the old-age insurance procedures, pay medical insurance at the local medical insurance center with the old-age insurance procedures and related documents;

4. Minimum payment period of endowment insurance 15 years, and minimum payment period of medical insurance is 25 years. And when you reach retirement age, you can apply for pension benefits and medical reimbursement concessions.

The above content is the relevant reply about the base of employee social security and the proportion of payment. In fact, simply speaking, in the calculation of social insurance base, housing provident fund is calculated according to the wage income of employees. As for the five insurances, the upper and lower limits of the payment base are also stipulated, and the proportion of individual contributions in the company will be less.

Second, the employee social insurance base

According to relevant regulations, the monthly deposit base of housing provident fund is the average monthly salary of employees in the previous year, and the upper limit of the deposit base of housing provident fund is 5 times.

Generally, my salary income in the previous year is the base of payment.

(1) If the wage income of employees is higher than 300% of the local average wage of employees in the previous year, 300% of the local average wage of employees in the previous year will be used as the payment base;

(two) the wage income of employees is lower than 60% of the local average wage of employees in the previous year, with 60% of the local average wage of employees in the previous year as the payment base;

(3) If the employee's salary is between 300% and 60%, it shall be declared according to the facts. When it is impossible to determine the wage income of employees, the payment base shall be determined according to the local average wage of employees in the previous year published by the local labor administrative department.

Social security will regularly check the base every year (March or July, in different places), and declare a new base according to the average monthly salary of employees in the previous year. It is necessary to prepare proof of these payroll.

Article 62 of the Social Insurance Law

If the employer fails to declare the amount of social insurance premiums that should be paid according to the regulations, the amount that should be paid shall be determined according to 1 10% of the amount paid by the unit last month; After the payment unit completes the declaration procedures, the social insurance fee collection agency shall make settlement in accordance with the provisions.

The proportion of social security contributions consists of the parties and their work units. According to the different areas where the parties are located, the specific circumstances that need to be paid are also different. Among them, the payment of specific expenses is closely linked to the party's one-month salary. If wages increase, social security contributions will also increase.