Do I have to pay five insurances and one gold for the year-end award?

There is no need to pay five insurances and one gold for the year-end award, because it will be deducted directly from the employee's salary in the current month, so the simple year-end award does not deduct five insurances and one gold.

However, according to the regulations, social security and provident fund are based on the monthly average of employees' total wage income from June 1 to February 1 of the previous year, so the year-end bonus will be included in the annual wage income together with other wages, and the monthly average of the year-end bonus and other wages will be used as the social security payment base for the next year.

From this perspective, the year-end bonus will also affect the number of five insurances and one gold.

For example, the monthly salary is 5,000 yuan, and the combined payment ratio of five insurances and one gold is 22%, so the annual payment is 5,000 *12 * 22% =13,200 yuan.

If the year-end award is 40,000 yuan, then the five insurances and one gold fee to be paid next year is (5000 *12+40,000) * 22% = 22,000 yuan, which is 8,800 yuan more than before.

"Year-end bonus" is a common name, accurately called "annual one-time bonus", which refers to the one-time bonus paid to employees by withholding agents such as administrative organs, enterprises and institutions according to their annual economic benefits and comprehensive assessment of their annual work performance.

"Five insurances and one gold", namely: endowment insurance, medical insurance, unemployment insurance, maternity insurance and industrial injury insurance; One gold: housing accumulation fund.

"Housing accumulation fund": the specific units and individuals each bear 50% of the proportion, calculated according to the average annual salary of individuals. The state stipulates that the housing accumulation fund shall not be less than 10% of the salary, and the units with good benefits may be higher, and the employees and units shall bear 50% respectively.

In terms of "five risks", according to the wages of employees, 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.

1. Old-age insurance: after paying a certain number of years, you can receive a certain amount of pension on a monthly basis when you retire (male 60, female 50, female cadre 55, special jobs can be retired early), which may lead to the death of the insured.

2. Unemployment insurance: 2% for employers and 0% for individual migrant workers. According to social security regulations, unemployed people who have paid for more than one year can receive unemployment benefits, and generally can receive unemployment benefits for at least three months. During the period of receiving assistance, if there is any change in the individual pension insurance account, unemployment insurance will be stopped immediately.

3. Medical insurance: the general proportion is 65438+ 00% of the unit, and additional medical 5 yuan/month is added; 2% of outpatient and hospitalization expenses and large medical expenses of individuals can be reimbursed if they are paid within a certain period of time according to the regulations of the medical insurance bureau. At present, in most areas, it is required to pay for 25 years before you can enjoy retirement health insurance.

4. Work-related injury insurance: reimbursement for accidental injuries on the way to and from work.

Five, maternity insurance: the proportion of 0.8% or 3%, all borne by the unit. Only employees who have paid for more than one year can enjoy it. Men can be reimbursed for birth control surgery or vasectomy, while women can be reimbursed for pregnancy check-up, delivery surgery and breastfeeding subsidies.