Organizational institutions pension insurance contribution ratio

Organization and institution pension insurance individual contribution ratio of social security contribution ratio is as follows: pension insurance: 20% of the employer unit, the individual employee 8% of the basic medical insurance: 6% of the employer unit, the individual employee 2%. Unemployment insurance: 2% for the employer and 1% for the individual employee. Worker's compensation insurance: 0.4%-2.4% (****six grades) of the employer, the individual employee does not contribute. Maternity insurance: 0.8% for the employer, no contribution for the individual employee.

The basic pension insurance premiums for institutionalized staff are borne by both the unit and the individual ****. Among them, the unit pays the basic pension insurance premiums according to 20% of the total salary of the unit, while the individual employee pays the basic pension insurance premiums according to 8% of his/her own contribution salary, which is deducted by the unit. The basic pension insurance individual account is formed entirely by individual contributions. The portion of an individual's salary that exceeds 300% of the average salary of the province's on-the-job employees in the previous year is not counted as part of the individual's contribution salary base; if it is lower than 60% of the average salary of the province's on-the-job employees in the previous year, 60% of the province's on-the-job employees' average salary is used as the basis for calculating the individual's contribution salary base. Individual account storage amount is only used for staff's old age, not to be withdrawn in advance, and the interest is calculated annually in accordance with the bookkeeping interest rate unanimously announced by the state, and exempted from interest tax. If a participant dies, the balance of the individual account can be inherited in accordance with the law.

Legal basis:

The People's Republic of China*** and the State Social Insurance Law

Article 10 of the employees shall participate in basic pension insurance, by the employer and the employee*** with the payment of basic pension insurance premiums. Individual industrial and commercial households without employees, part-time workers who do not participate in basic pension insurance with their employing units, and other flexibly employed persons may participate in basic pension insurance and pay basic pension insurance premiums by themselves. The methods of pension insurance for civil servants and staff members administered under the civil service law shall be prescribed by the State Council.

Article 12 An employer shall pay the basic pension insurance premiums in accordance with the proportion of the total wages of the employees of the employer as prescribed by the State and credit them to the basic pension insurance fund. Employees shall pay the basic pension insurance premiums in accordance with the proportion of their own wages stipulated by the state and credited to their individual accounts. Individual industrial and commercial households without employees, part-time workers who have not participated in basic pension insurance with their employers, and other flexibly employed persons participating in basic pension insurance shall pay basic pension insurance premiums in accordance with the state regulations, which shall be credited to the basic pension insurance general fund and the individual account respectively.

Article 13 of the state-owned enterprises, institutions and employees to participate in basic pension insurance, the basic pension insurance premiums payable during the period of deemed years of contribution shall be borne by the government. In the event of a shortfall in payments from the basic pension insurance fund, the government shall provide subsidies.

Article 23 employees shall participate in the basic medical insurance for employees, by the employer and employees in accordance with state regulations **** the same basic medical insurance premiums. Individual industrial and commercial households without employees, part-time workers who do not participate in the basic medical insurance for employees in the employing organization, and other flexibly employed persons may participate in the basic medical insurance for employees, and individuals shall pay the basic medical insurance premiums in accordance with the state regulations.

Article 33 Employees shall participate in work-related injury insurance, and the employer shall pay work-related injury insurance premiums, while the employees shall not pay work-related injury insurance premiums.

Article 34 The State determines the differential rates for industries according to the degree of risk of work-related injuries in different industries, and establishes rate brackets within each industry based on the use of the work-related injury insurance fund and the incidence of work-related injuries. The differentiated rates for the industries and the rate brackets within the industries shall be formulated by the social insurance administrative department of the State Council and reported to the State Council for approval before they are announced and put into effect. The social insurance agency shall determine the contribution rate of the employer based on the employer's use of the industrial injury insurance fund, the incidence rate of industrial injuries, and the rate bracket of the industry to which the employer belongs.

Article 44 employees shall participate in unemployment insurance, by the employer and employees in accordance with state regulations **** the same unemployment insurance premiums.

Article 53 Employees shall participate in maternity insurance, the employer shall pay maternity insurance premiums in accordance with state regulations, and employees shall not pay maternity insurance premiums.