Beijing social security contribution base

On the calculation of the contribution base of social security, the standard of calculation is different throughout the country. Contribution calculation needs to be seen in accordance with the local average salary. So, let's take Beijing, the capital of China, as an example to understand how the social security contribution base is calculated in Beijing. First, Beijing workers social security contribution base calculation 1, the amount of contributions urban workers social security including pension insurance, medical insurance, unemployment insurance, maternity insurance and industrial injury insurance five, commonly known as the five insurance. Contribution standards are not uniform across the region, but *** the same law is the amount of social security contributions = contribution base * contribution ratio. 2, contribution base theoretically contribution base = total monthly salary of the insured, but due to the upper and lower limits of the contribution base set everywhere, so the wage income is lower than the lower limit of the contribution base, always according to the lower limit as the contribution base; wage income is higher than the upper limit of the contribution base, always according to the upper limit as the contribution base; wage income is higher than the upper limit of the contribution base, always according to the upper limit as the contribution base; wage income is higher than the upper limit of the contribution base, always according to the upper limit as the contribution base; the wage income is higher than the upper limit of the contribution base. If the salary income is higher than the upper limit of the contribution base, the upper limit will be used as the contribution base; if the salary income is between the upper and lower limits of the contribution base, the contribution base will be used according to the salary income of the applicant. The lower limit of the contribution base for pension and unemployment insurance in Beijing is 40% of the previous year's social wage, the lower limit of the contribution base for medical insurance, maternity insurance and industrial injury insurance is 60% of the previous year's social wage, and the upper limit of the contribution base for all five insurance is 300% of the previous year's social wage. Beijing's social wage in 2017 is 8,467 yuan, so the lower limit of the contribution base for pension and unemployment insurance is 3,387 yuan (8,467*40%), the lower limit of the contribution base for medical insurance, maternity insurance and work-related injury insurance is 5,080 yuan (8,467*60%), and the upper limit of the contribution base for the five insurances is 25,401 yuan (8,467*300%). Second, Beijing social security contribution ratio of five different insurance, the specific provisions are as follows: (1) pension insurance unit participants: the employer to bear 19%, the individual to bear 8%, the total contribution ratio of 27%; flexible employment: the individual contribution ratio of 20%, of which 14% into the integrated account, 6% into the individual account; 4050 enjoy the government's social security subsidies: the individual contribution ratio of 6%, all of them into the individual account. Individual account. (2) Medical insurance unit participants: the employer bears 10%, the individual bears 2% + 3 yuan, the total contribution rate is 12%; flexible employment: the individual contribution rate is 7%, of which 6% goes to the integrated account and 1% goes to the individual account; 4050 enjoying the government social security subsidy: the individual contribution rate is 1%, all of which goes to the individual account. (3) Unemployment insurance unit participants: the employer bears 0.8% and the individual bears 0.2%, with a total contribution rate of 1%; flexibly employed persons: the individual contribution rate for urban households is 1%, which goes into the co-ordinated account, while agricultural households don't have to pay; 4050 persons enjoying social security subsidies from the government: the individual contribution rate for urban households is 0.2%, which all goes into the co-ordinated account, while agricultural households don't have to pay. (4) Worker's compensation insurance unit participants: employers bear 0.2%-1.9% (different industries, different contribution rates), individuals do not have to pay; flexibly employed persons: do not have to pay; 4050 enjoying government social security subsidies: do not have to pay. (5) Maternity insurance unit participants: the employer bears 0.8%, individuals do not have to pay; flexibly employed persons: do not have to pay; 4050 enjoying government social security subsidies: do not have to pay. Note: Beijing's social security participation and payment of the implementation of bundled, the unit if the person is insured, the five insurance should be paid together. Flexibly employed people who participate in the insurance is the old age, medical and unemployment three insurance bundle, either do not participate in the insurance, to pay the full payment. The above is about the calculation of the basis of social security contributions in Beijing. Although there are some deviations about the social security contribution base in different parts of the country, the overall situation is still the same and the calculation standard has not changed. Therefore, there is no need to worry too much

The Social Insurance Law of the People's Republic of China

Article 4

Employers and individuals within the territory of the People's Republic of China pay social insurance premiums in accordance with the law, and have the right to inquire about the payment records and records of individual rights and interests, and to request the social insurance administration agencies to provide social insurance counseling and other related services.

Individuals enjoy social insurance benefits in accordance with the law, and have the right to supervise the payment of contributions for them by their own units.