How do individuals pay social security, and what is the base of social security payment?

Legal analysis: payment ratio: 1, endowment insurance: the unit pays 2 1% every month, and pays 8% by itself; 2. Medical insurance: the unit pays 9% per month, and pays 2% by itself plus 10 yuan serious illness co-ordination (serious illness co-ordination mainly covers hospitalization); 3. Unemployment insurance: the unit pays 2% per month and pays1%by itself; 4. Work-related injury insurance: the unit pays 0.5% per month without paying a penny; 5. Maternity insurance: the unit pays 0.8% every month and does not pay a penny;

6. Housing accumulation fund: the unit pays 8% per month and 8% by itself; 7. The monthly social security payment of the company should be 21%+9%+2%+0.5%+0.8%+8% = 41.3%.

The monthly salary is 3,000 yuan, and the monthly personal endowment insurance payable: 30,008% = 240 yuan; Individual monthly payment of unemployment insurance: 3000 1% = 30 yuan; Individual monthly payment for medical insurance: 30002% = 60 yuan; Total monthly social security payment: 240+30+60 = 330 yuan.

Monthly endowment insurance: 300020% = 600 yuan; Pay unemployment insurance every month: 30002% = 60 yuan; Monthly medical insurance payment: 30008% = 240 yuan; Monthly payment of industrial injury insurance: 30,000.6% =18 yuan; Monthly unit payment of maternity insurance: 30000.8% = 24 yuan; Total monthly payment of social security unit: 600+60+240+ 18+24 = 942 yuan.

Legal basis: People's Republic of China (PRC) Social Insurance Law.

Article 12 The employing unit shall pay the basic old-age insurance premium according to the proportion of the total wages of employees stipulated by the state and record it in the basic old-age insurance pooling fund. Employees shall pay the basic old-age insurance premium in accordance with the proportion of wages stipulated by the state and record it in their personal accounts.

Fifteenth basic pension consists of overall pension and individual account pension. The basic pension is determined according to factors such as individual cumulative payment years, payment wages, average salary of local employees, personal account amount, average life expectancy of urban population, etc.

Article 35 The employing unit shall pay the work-related injury insurance premium according to the total wages of employees and the rate determined by the social insurance agency. Social security payment base, referred to as social security base, refers to the social insurance payment base of employees in a social security year. It is determined according to the average monthly wage income of employees from June 1 day to February 1 day in the previous year. The social insurance payment base is an important basis for calculating the social insurance premiums and social insurance benefits paid by employers and their employees. There are upper and lower limits, depending on the actual situation in each region.

(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.

The relationship between social security base and wages: the social security payment base should be based on the wages that workers should pay. According to the provisions of the Social Insurance Law, the base for employers to pay social insurance premiums is determined by the total wages of their employees, and the base for employees to pay is determined by their own wages.