Hunan social security payment ratio and base standard

Legal analysis: Generally speaking, my salary income in the last year is the payment base. (1) If the wage income of employees is higher than 300% of the average wage of local employees in the previous year, and the unit that takes 300% of the average wage of local employees as the payment base has participated in employee social security, the individual payment standards for endowment insurance, medical insurance, unemployment insurance and maternity insurance in social security are 8%, 2% and 0.4% respectively. (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 contribution ratio: 1. Endowment insurance: the proportion of unit contribution is 20%, and the proportion of individual contribution is 8%. Medical insurance: unit contribution ratio 10%, individual contribution ratio 2%. Unemployment insurance: unit contribution ratio 1%, individual contribution ratio 0.5%. Maternity insurance: unit contribution ratio 1%. (4) Personal identity insurance: If you pay social security as an individual, then the personal contribution ratio of endowment insurance in social security is 20%, and there are four grades to choose from. Medical insurance is paid at the rate of 4%.

Legal basis: Article 12 of the Social Insurance Law of People's Republic of China (PRC), the employer shall pay the basic old-age insurance premium according to the proportion of the total wages of its 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. Individual industrial and commercial households without employees, part-time employees who have not participated in the basic old-age insurance in the employing unit and other flexible employees who have participated in the basic old-age insurance shall pay the basic old-age insurance premiums in accordance with state regulations and record them in the basic old-age insurance pooling fund and individual accounts respectively.