How to pay five insurances and one gold in Beijing?

Beijing's five insurances and one fund include social security and housing accumulation fund. Therefore, how to pay five insurances and one gold in Beijing is related to social security payment and provident fund deposit.

I. Beijing Social Security Payment Standard 20 18

Social security ratio:

1. Endowment insurance: the unit pays 20% and pays 8% by itself.

2. Medical insurance: the unit pays 10%, and the company pays 2%+3 yuan.

3. Unemployment insurance: the unit pays 1%, and the individual pays 0.2% (rural hukou is not paid).

4. Work-related injury insurance: the company pays 19%, but does not pay it by itself.

5. Maternity insurance: the unit pays 0.8% and does not pay by itself.

Second, the basis of social security:

1, based on the average monthly salary of employees in this city in the previous year, the base of payment salary is 8467 yuan.

2. If the average monthly salary of employees in the previous year exceeded 300% of the average monthly salary of employees in this city in the previous year, the base of payment salary is 2540 1 yuan.

3. If 70% of the average monthly salary of employees in this city in the previous year is used as the payment base, the payment wage base is 5927 yuan.

4. If 60% of the average monthly salary of employees in this city in the previous year is used as the payment base, the payment wage base is 5080 yuan.

5. If 40% of the average monthly salary of employees in this city in the previous year is used as the payment base, the payment wage base is 3387 yuan.

Three. Payment standard of Beijing housing provident fund 20 18

Provident fund ratio: 5%- 12%

Provident fund base: 20 18 housing provident fund year (July 20 18 to June 30, 20 19). The upper limit of Beijing housing provident fund deposit base is 2540 1 yuan, the upper limit of monthly deposit is 6096 yuan, and the upper limit of monthly deposit of employees and units is 3048 yuan.

take for example

The average monthly salary of an employee in 20 17 years is 8000 yuan, so the monthly payment of personal five insurances and one gold in 20 12 16 years is 8000 yuan.

Among them, the monthly payment of personal social security is: 8,000 yuan *(8%+2%+0.2%)=8 16 yuan; The monthly contribution of individual provident fund is: 8,000 yuan *5%=400 yuan.

Extended data:

First, the calculation method

Generally, my salary income in the previous year is the base of payment.

(1) If the wage income of employees is higher than 300% of the local average wage of employees in the previous year, 300% of the local average wage of employees in the previous year will be used as the payment base;

(two) the wage income of employees is lower than 60% of the local average wage of employees in the previous year, with 60% of the local average wage of employees in the previous year as the payment base;

(3) If the employee's salary is between 300% and 60%, it shall be declared according to the facts. When it is impossible to determine the wage income of employees, the payment base shall be determined according to the local average wage of employees in the previous year published by the local labor administrative department.

Social security will regularly check the base every year (March or July, in different places), and declare a new base according to the average monthly salary of employees in the previous year. It is necessary to prepare proof of these payroll.

Second, the proportion of payment.

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.

medical insurance

Taking Beijing as an example, the proportion of medical insurance payment (at least 60% of the salary of employees in this city in the previous year): unit 10%, individual 2%+3 yuan;

unemployment insurance

Unit 1%, individual 0.2%;

employment injury insurance

According to the industry scope divided by the unit, the work injury rate is determined, and the work injury rate is between 0.5% and 2%;

maternity insurance

Payment ratio: 0.8% of the unit, and individuals do not pay.

Public accumulation fund

Taking Beijing as an example, the proportion of provident fund deposit: according to the actual situation of enterprises, choose the proportion of housing provident fund deposit. However, in principle, the maximum wage shall not exceed 10% of the average wage of employees in Beijing. Since the second half of 2009, Beijing has uniformly stipulated that all employers should pay housing provident fund at 12% of their wages. Units and individuals are 65438+ 02% of salary.

Third, deal with

(1) social security and provident fund account opening

Enterprises need to open accounts for social security and provident fund at the Social Security Bureau and the Provident Fund Center within 30 days from the date of establishment. After opening a social security account, you will get the social security registration certificate, and after opening a provident fund account, you will get the unit provident fund registration number.

(2) Increase or decrease personnel

Every month, the company will add new employees to the company's five insurance and one gold account and delete employees who have left the company from the account. Social security and provident fund accounts are two independent accounts, and the operation of increasing or decreasing employees must be carried out in two accounts.

(3) Confirm the payment base

The unit needs to declare the correct payment base of five insurances and one gold for employees every month to ensure the normal payment of five insurances and one gold. The payment base of five insurances and one gold is the average salary of employees in the previous year or the salary in the first month of employment.

(4) Five insurances and one gold payment

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.

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