According to the regulations, how to calculate the social security base in Tianjin?

Tianjin's social security base is also calculated according to the average monthly wage income of employees in the previous year. At present, the minimum payment base of social insurance in Tianjin is 3364 yuan, and the maximum payment base is 18969 yuan. For flexible employees, the payment base of medical insurance is 3364 yuan, and the payment base of endowment insurance is between 3364 yuan and 18969 yuan.

1. How to calculate the social security base in Tianjin according to the regulations?

1, and the social security payment base is determined according to the average monthly income of employees from 1 to 65438+2 in the previous year.

2. In Tianjin, the minimum and maximum standards for employers and their employees to pay employees' basic pension, urban employees' basic medical care, unemployment, work-related injury and maternity insurance are 3,364 yuan and18,969 yuan respectively.

3. Individual industrial and commercial households without employees and flexible employees can choose an appropriate payment base to pay the basic old-age insurance premium between 3364 yuan and 18969 yuan. The basic medical insurance premium paid by individual industrial and commercial households and flexible employees without employees is 3364 yuan.

Second, how is the proportion of social insurance contributions for employees of enterprises in Tianjin stipulated?

Endowment insurance: the company pays 16% and the individual pays 8%;

Unemployment insurance: the company pays 0.5% and the individual pays 0.5%;

Work-related injury insurance: the company pays 0.2%, 0.4%, 0.7%, 0.9%, 1. 1%, 1.3%, 1.6%, 1.9% according to industry risks.

Maternity insurance: the company pays 0.5%, and the individual does not;

Basic medical insurance: the company pays 10% (including outpatient and emergency large medical insurance 1%) and the individual pays 2%.

3. Can the company terminate the labor contract without paying social security to employees?

If the company fails to pay social security to the employee, the employee may terminate the labor contract.

People's Republic of China (PRC) (China) Labor Contract Law

Article 38 In any of the following circumstances, the employer may unilaterally terminate the labor contract:

(1) Failing to provide labor protection or working conditions as agreed in the labor contract;

(2) Failing to pay labor remuneration in full and on time;

(3) Failing to pay social insurance premiums for laborers according to law;

(4) The rules and regulations of the employing unit violate the provisions of laws and regulations and damage the rights and interests of workers;

(5) The labor contract is invalid due to the circumstances specified in the first paragraph of Article 26 of this Law;

(6) Other circumstances under which the laborer can terminate the labor contract as stipulated by laws and administrative regulations.

If the employer forces the laborer to work by means of violence, threat or illegal restriction of personal freedom, or if the employer illegally directs or forces the risky operation to endanger the personal safety of the laborer, the laborer may immediately terminate the labor contract without notifying the employer in advance.

To sum up, the calculation method of social security base is stipulated by the national legal system, but the average monthly amount of employees in the previous year is not stipulated by law. At the same time, the Tianjin municipal government has also stipulated the payment ratio of various social insurances, which is similar to medical insurance. Companies need to pay 16%, and individuals only need to pay 8%.