How to calculate the base for the company to pay social security to employees?

According to the Pension Insurance Law, employers must pay social insurance for employees, including pension insurance, medical insurance, work injury insurance, unemployment insurance and maternity insurance. What is the proportion of social security paid by the company to employees? First of all, you should be clear about how much social security you need to pay each month, which is determined according to your insurance payment base. The payment base is assumed to be 3,000 yuan, with the unit paying 22% of the endowment insurance (660 yuan) and the individual paying 8% of the endowment insurance (240 yuan). 2, around the base of payment generally has a variety of grades, there are lower and upper limits, according to the actual situation to choose the base of payment. But the minimum cannot be lower than the lower limit. Similarly, medical insurance, unemployment insurance, industrial injury insurance and maternity insurance are all withheld and remitted according to the selected payment base and then according to the proportion of different types of insurance. The method is as above. Five insurances include: old-age insurance, medical insurance, unemployment insurance, maternity insurance and industrial injury insurance. Among them, the specific payment ratio of various insurances is: endowment insurance: 8% for individuals and 22% for units; Medical insurance: individuals pay 2%, and units pay10%; Unemployment insurance: individuals pay 1%, and units pay 2%; Industrial injury insurance and maternity insurance: only paid by the employer, and individuals do not need to pay. Housing accumulation fund: individuals and units pay in the same proportion, with the proportion of 5- 12%, and the unit determines the proportion. Five insurances and one gold refer to several kinds of security benefits provided to workers by employers, including endowment insurance, medical insurance, unemployment insurance, work injury insurance, maternity insurance and housing accumulation fund. "On-the-job employees should pay the housing accumulation fund in accordance with the regulations." Housing accumulation fund is a "payable" item, which is legally necessary, and paying it also means an obligation. The approved payment base is based on the average social wage of employees in the province where the employees are located in the previous year (referred to as the provincial social wage): (1) If the wage income of enterprise employees is lower than 60% of the provincial social wage, the payment base will be approved at 60%; If it is higher than 60% of the provincial social wage, the payment base shall be approved according to the actual wage income, but it shall not be higher than 300% of the provincial social wage. (two) individual workers can independently determine the payment base within the scope of more than 300% of the province's social wages.

Legal objectivity:

People's Republic of China (PRC) social insurance law

Article 90

If the social insurance premium collection agency arbitrarily changes the base and rate of social insurance premium payment, resulting in underpayment or overpayment of social insurance premium, the relevant administrative department shall order it to recover the social insurance premium that should be paid or refund the social insurance premium that should not be paid;

The directly responsible person in charge and other directly responsible personnel shall be punished according to law.