How much does the company pay for the 300 social security by itself?

The amount of social security that a company should pay is as follows:

1, the unit should pay 20% of the total wages as social security costs;

2, the individual should pay 8% of the total wages as social security costs;

3, social security costs, the unit to pay to the co-ordinated account of the proportion of 12%.

Social security contribution ratio:

1, unit contribution ratio: the unit contribution ratio may vary in different regions and industries, which usually includes pension insurance, medical insurance, unemployment insurance, work-related injury insurance and maternity insurance, etc.;

2, individual contribution ratio: individual employees also need to pay social security according to the prescribed ratio, which usually includes pension insurance and medical insurance, etc.;

3, individual social security costs are 12% of the total wages to the integrated account;

4, social security costs are 12%.

3, the contribution base: the social security contribution base is usually based on the employee's average monthly salary as a reference, different regions will have the highest and lowest contribution base provisions;

4, the upper and lower limits of contributions: according to the provisions of the local social security bureau, the social security contributions have the minimum and the maximum contribution limit, the excess is not counted as part of the social security contribution base.

In summary, the company is required to bear 20% of the total wages of the social security costs, the individual employee is required to pay 8% of the total wages, of which the company is required to pay 12% of the social security costs of the co-ordinated account, in order to meet the legal requirements for social insurance contributions.

Legal basis:

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

Article 12

The employer shall pay the basic pension insurance premiums in accordance with the proportion of the total wages of the employees of the employer as stipulated by the State, which shall be credited to the Basic Pension Insurance Co-ordination Fund. Employees shall pay basic pension insurance premiums in the proportion of their own wages as prescribed by the State and credit them to their individual accounts.

Article 35

An employer shall pay work-related injury insurance premiums in accordance with the total wages of the employees of the employer and at the rate determined by the social insurance agency. The social security contribution base, referred to as the social security base, refers to the employee's social insurance contribution base in a social security year. It is determined according to the monthly average amount of all wage income earned by the employee from January to December of the previous year. The social insurance contribution base is an important basis for calculating the social insurance contributions to be paid by the employer and its employees and the social insurance benefits of the employees, and there is an upper limit and a lower limit, with the specific amount depending on the actual situation in each region.

(1) If the salary income of an employee is higher than 300% of the average salary of the local employees in the previous year, 300% of the average salary of the local employees in the previous year shall be used as the contribution base;

(2) If the salary income of an employee is lower than 60% of the average salary of the local employees in the previous year, 60% of the average salary of the local employees in the previous year shall be used as the contribution base;

(3) If the salary income of an employee is between 300% and 60%, the amount shall be calculated according to the actual situation of each region. between 300% and 60% shall be declared on a factual basis. When an employee's salary income cannot be determined, his contribution base is determined by the average salary of local employees in the previous year announced by the local labor administration department as the contribution salary. Every year the social security will be in a fixed time (March or July, different places) approved base, according to the employee's average monthly salary of the previous year to declare the new base, you need to prepare the payroll these certificates.

The relationship between the social security base and the salary: the social security payment base should be according to the salary of the workers should be paid as the base of social security payment. According to the Social Insurance Law, the base of social security payment by the employer is determined by the total wages of the employees in the organization, and the base of employee's contribution is determined by the employee's own wages.

Article 23

Employees shall participate in the basic medical insurance for employees, and the employer and the employee shall pay the basic medical insurance premiums in accordance with the state regulations***. Individual industrial and commercial households without employees, part-time workers who do not participate in the basic medical insurance for employees at 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.