Calculation of social insurance payment in Shanghai

The calculation of social security contributions in Shanghai mainly involves the base, proportion, upper and lower limits, etc. To understand the basic medical insurance for urban workers, basic medical insurance for urban residents, basic old-age insurance for urban workers and other specific laws and regulations and policies.

Shanghai social security payment is calculated according to different social security types, enterprise nature, employee situation and other factors. It mainly involves the following aspects: 1. Cardinality. The bases for urban workers and urban residents to participate in medical insurance and endowment insurance are about 60% and 70% of the average monthly salary of employees in Shanghai last year respectively. The base of unemployment insurance is based on the total wages actually paid by enterprises. The base of work-related injury insurance and maternity insurance shall be determined by the insured units themselves. 2. Proportion. The basic medical insurance rates for urban workers and urban residents are 10% and 8% respectively. The rate of basic old-age insurance for urban workers is divided into two parts: the unit part rate is 20% and the individual part rate is 8%. The unemployment insurance rate is 1%-3% (the payment rate is determined by the insured unit). The maternity insurance rate is 0.8%. 3. Upper and lower limits. Under normal circumstances, all social security contributions should be calculated according to the base and proportion. However, for the basic medical insurance for urban workers and urban residents, there are upper and lower limits on the base and amount of payment. For example, the minimum base cannot be lower than the minimum wage, and the maximum base is generally three times the average monthly salary of employees in Shanghai last year. It also stipulates the upper limit of social security contributions, and the part that exceeds the upper limit is no longer included in social security contributions.

Can social security contributions be adjusted at will? When enterprises pay social insurance premiums, they cannot adjust them at will unless laws, regulations or policies change. If enterprises maliciously adjust, underpay or default on social insurance premiums, they will be severely punished and bear legal responsibilities.

The calculation of social security contributions in Shanghai contains many laws and policies. Enterprises need to know the specific requirements and calculation methods of various social security types when paying social security fees, and pay social security fees in full in strict accordance with regulations to ensure the social security rights and interests of employees. At the same time, enterprises should always pay attention to the changes of relevant laws, regulations and policies and adjust their social security payment plans and schemes in a timely manner.

Legal basis:

Measures for the Administration of Basic Old-age Insurance for Urban Workers in Shanghai Article 85 Employees participating in the old-age insurance shall pay the basic old-age insurance premium in full in accordance with the prescribed proportion, and shall not underpay, default or collect fees at random, and shall not arbitrarily reduce the qualification or amount of employees receiving the basic pension.