Base and proportion of social insurance contributions for employees in recent years in China

Take Shenzhen, Nanjing and Shanghai as examples.

Proportion of social security payment base in Shenzhen in 2022

1. Enterprise endowment insurance

Payment base: the total wages of employees last month, the highest is three times the average monthly salary of full-caliber employees in the province last year of 7647 yuan (that is, 2294 1 yuan), and the lowest is the minimum monthly salary of 2360 yuan in Shenzhen.

Payment ratio: the individual contribution ratio of employees with and without deep households is 8%, and the unit contribution ratio is 14%+ 1% and 14% respectively.

2. Medical insurance

The first file of medical insurance

Payment base: the total wages of employees last month, the highest is three times the average monthly salary of employees in Shenzhen last year (i.e.11620× 3 = 34,860 yuan), and the lowest is 60% of the average monthly salary of employees in Shenzhen last year (i.e.1/620× 60%).

Payment ratio: non-enterprise units pay 6.2% (enterprise units pay 5.2%) and individuals pay 2%.

Upper limit of unit payment: 34,860 yuan ×6.2% = 2 1.6 1.32 yuan/month;

Lower limit of unit payment: 6972 yuan ×6.2%=432.264 yuan/month;

The upper limit of individual payment: 34,860 yuan× 2% = 697.2 yuan/month, and the lower limit of individual payment: 6,972 yuan× 2% =139.44 yuan/month.

Second file of medical insurance

Payment base: the average monthly salary of employees in Shenzhen last year 1 1620 yuan.

Payment ratio: 0.8%, including 0.6% for the unit (basic 0.5%+ 0. 1% for the land compensation) and 0.2% for the individual.

Unit payment: 1 1620 yuan ×0.6%=69.72 yuan/month.

Individual payment: 1 1620 yuan× 0.2% = 23.24 yuan/month.

Third grade of medical insurance

Payment base: the average monthly salary of employees in Shenzhen last year 1 1620 yuan.

Payment ratio: 0.55%, including 0.45% for the unit and 0. 1% for the individual.

Unit payment: 1 1620 yuan× 0.45% = 52.29 yuan.

Individual payment: 1 1620 yuan× 0.1%=11.62 yuan.

3. Unemployment insurance

The payment base is the minimum monthly salary of 2360 yuan in Shenzhen.

Payment ratio: 1% (unit ratio 0.7%, individual ratio 0.3%).

Unit payment: 2360× 0.7% = 16.52 yuan/month.

Individual payment: 2360× 0.3% = 7.08 yuan/month.

4. Work injury insurance

Payment base: the total wages of employees in this unit.

Payment proportion: It is divided into eight benchmark rates according to industry categories, namely: 0. 14%, 0.28%, 0.49%, 0.63%, 0.66%, 0.78%, 0.96%, 1. 14%. From 2002 1 May1day to April 30, 2022, the employer's industrial injury insurance rate will be reduced by 50% in stages. Industrial injury insurance does not need to be paid by individuals, and it is all borne by the employer.

5. Maternity insurance

Payment base: the total wages of employees last month, the highest is three times the average monthly salary of full-caliber employees in the province last year of 7647 yuan (that is, 2294 1 yuan), and the lowest is the minimum monthly salary of 2360 yuan in Shenzhen.

Payment ratio: 0.45%.

Upper limit of unit payment: 34,860× 0.45% =156.87 yuan/month.

Lower limit of unit payment: 2360× 0.45% = 10.62 yuan/month.

Maternity insurance does not need to be paid by individuals, and it is all borne by the employer.

Proportion of social security payment base in Nanjing in 2022

The five social insurances in Nanjing adopt a unified payment base. The annual payment base of employees is the monthly average wage income of the previous natural year (that is, the total wage income of the previous natural year divided by the actual payment months). The total wage income refers to the total labor remuneration paid directly by the employer to employees, which consists of six parts: hourly wage, piece-rate wage, bonus, allowance, overtime wage and wages paid under special circumstances.

The employer's newly recruited employees shall take the salary income of the starting month as the payment base of the current year. If it is impossible to determine the wage income of employees, the payment base shall be determined according to the average wage of employees in the province last year.

From July 20265438 to June 2022, the upper limit of monthly social insurance payment base in Jiangsu Province was 20586 yuan, and the lower limit was 3800 yuan (from June 2022 1 to February 3 1). The lower limit of basic old-age insurance payment base in Jiangsu Province was 4250 yuan, and the upper limit of payment base was 4250 yuan.

Endowment insurance: 20% for units and 8% for individuals.

Medical insurance (including maternity insurance): unit 9.8%, individual 2%+ critical illness insurance 10 yuan.

Unemployment insurance: 0.5% for units and 0.5% for individuals.

Work-related injury insurance: 0.2%- 1.9% for the unit, with no individual contribution.

Proportion of social security payment base in Shanghai in 2022

202 1 from July 1

Upper limit of Shanghai social security payment base: 3 10 14 yuan/month;

The lower limit of Shanghai social security payment base: 5975 yuan/month.

Pension insurance unit contribution ratio:16%; Individual contribution ratio: 8%

Medical insurance (including maternity insurance) unit payment ratio:10.5%; Individual contribution ratio: 2%

Unemployment insurance unit payment ratio: 0.5%; Individual contribution ratio: 0.5%

Payment ratio of industrial injury insurance unit: 0. 16%- 1.52%, and individuals do not pay.