How did 2022 social security five insurances become three insurances?

Five risks become three risks because of the intervention of tax authorities.

Old-age insurance, work-related injury insurance and unemployment insurance have been included in the unified collection by tax authorities, and temporary medical insurance needs to be paid separately to medical insurance authorities. Since 20021,medical insurance has also been transferred to the tax authorities for centralized declaration and payment, and the maternity insurance originally paid in the five insurances has stopped paying. Since 202 1, the integration of three insurances is the integration of maternity insurance and medical insurance. It is borne by the company, so individuals only need to pay three insurances, and the other two insurances are paid by the company.

Introduction of social security five insurances

"Five insurances" include endowment insurance, medical insurance, industrial injury insurance, unemployment insurance and maternity insurance. In terms of "five risks", the sharing ratio between units and individuals is generally: pension insurance units bear 20%, and individuals bear 8%; 6% for medical insurance units and 2% for individuals; Unemployment insurance unit 2%, individual1%; 1% maternity insurance shall be borne by the unit; Industrial injury insurance 0. 8% is also borne by the unit, and individual employees do not bear maternity and work-related injury insurance.

From the content point of view, "five insurances" refers to a security system that takes workers as the protection object, takes special events such as old age, illness, disability, unemployment and death of workers as the protection content, and is characterized by government enforcement.

After knowing which five insurances are social security, we might as well learn more about the "one gold" related knowledge in the five insurances and one gold.

One of the five insurances and one fund refers to the housing accumulation fund, which refers to the long-term housing savings paid by state organs, state-owned enterprises, urban collective enterprises, foreign-invested enterprises, urban private enterprises and other urban enterprises, institutions, private non-enterprise units, social organizations and their employees. The minimum deposit ratio of employee housing provident fund and unit housing provident fund is 5%, the maximum is 12% and shall not be less than 5%.

I hope the above content can help you. Please consult a professional lawyer if you have any other questions.

Legal basis: Article 10 of the Social Insurance Law of People's Republic of China (PRC) stipulates that employees should participate in the basic old-age insurance, and both employers and employees should pay the basic old-age insurance premium. Individual industrial and commercial households without employees, part-time employees who have not participated in the basic old-age insurance in the employer and other flexible employees can participate in the basic old-age insurance, and individuals pay the basic old-age insurance premium. The measures for the endowment insurance of civil servants and staff managed by reference to the Civil Service Law shall be formulated by the State Council. Article 23 of the Social Insurance Law of People's Republic of China (PRC) stipulates that employees shall participate in basic medical insurance for employees, and employers and employees shall pay basic medical insurance premiums in accordance with state regulations. Individual industrial and commercial households without employees, part-time employees who have not participated in the basic medical insurance for employees and other flexible employees can participate in the basic medical insurance for employees, and individuals pay the basic medical insurance premium in accordance with state regulations.