How to calculate the base of five insurances and one gold?

1, endowment insurance = salary × 6% (individual contribution ratio)+salary × 25.5% (unit contribution ratio)

2. Medical insurance premium = salary × 1% (individual contribution ratio)+salary × 5.5% (unit contribution ratio)

3. Unemployment insurance = salary × 1% (individual contribution ratio)+salary × 1% (unit contribution ratio)

2. In addition, according to the national Regulations on the Management of Housing Provident Fund, state organs, state-owned enterprises, urban collective enterprises, foreign-invested enterprises, urban private enterprises and other urban enterprises and institutions and their employees shall pay the employee housing provident fund. Its calculation method is:

Housing accumulation fund = salary × 7% (individual contribution ratio)+salary × 7% (unit contribution ratio). (Note: The salary is the average monthly salary of employees in the previous year).

Extended data:

five social insurance and one housing fund

Enterprises, banks, social security/provident fund management institutions sign bank payment agreements, and directly deduct five insurances and one gold fee from the enterprise bank account at a fixed time every month. Of course, enterprises can also choose cash or check to pay at the site of the five insurance and one gold management institution.

endowment insurance

1, the average monthly salary of employees in the year above the individual contribution is the base (the minimum number is 60% of the salary of employees in the whole city in the previous year; The highest figure is 8% of the city's employees' wages in the previous year.

2. The unit payment is paid according to 22% of the average monthly salary of the employee in the previous year. From June 65438+1 October1day, 2006, Ministry of Human Resources and Social Security adjusted the size of the individual pension account from 165438+ 0% of my contribution salary to 8%.

The previous policy was that individual contributions and 3% unit contributions were all included in individual pension accounts, and unit contributions 19% were transferred to social pooling, while the new policy also included 3% of unit contributions in social pooling to solve the problem of empty accounts in pension accounts.

Baidu encyclopedia-five insurances and one gold