How to pay company social security and personal proportion

The proportion of social security contributions, taking the social security base of 3,000 yuan as an example:

1, endowment insurance: the company pays 20%, that is, 600 yuan; Individuals pay 8%, 240 yuan;

2. Unemployment insurance: the company pays 1.5%, that is, 45 yuan; Individual contribution 0.5%,15;

3. Work-related injury insurance: the company pays 1, 0%, which is 30 yuan; Individuals do not pay fees;

4. Maternity insurance: the company pays 0.8%, that is, 24 yuan; Individuals do not pay fees;

5. Medical insurance: the company pays 10%, that is, 300 yuan; Individuals pay 2%+3 yuan, or 60+3 yuan.

Social insurance is the most important part of the social security system. Therefore, when discussing the history of social insurance, social insurance cannot be separated from social insurance security.

Social insurance refers to the system that the state establishes a social insurance fund through legislation to give necessary material help to workers who participate in labor relations when they lose their ability to work or are unemployed. Social insurance is not for profit.

Social insurance is mainly through raising social insurance funds, coordinating and adjusting social insurance funds within a certain range, and giving necessary help to workers when they encounter labor risks. Social insurance provides basic living security for workers. Workers can enjoy social insurance benefits as long as they meet the conditions for enjoying social insurance, that is, they have established labor relations with employers or paid various social insurance premiums according to regulations. Social insurance is the core content of social security system.

The payment base of social security refers to the wage base used by enterprises or individual employees to calculate and pay social insurance premiums. This base multiplied by the prescribed rate is the amount of social insurance premiums that enterprises or individuals should pay.

Local social security payment bases are linked to local average wage data. It is determined according to the average monthly wage income of employees from June 1 day to February 1 day in the previous year. Once a year, it will not change within one year after confirmation. The time to apply for adjusting the social security base is generally in July.

Enterprises generally take the total wages of enterprise employees as the payment base, and individual employees take half of their average monthly salary in the previous year as the salary base for individuals to pay social insurance premiums. In China, the payment base is approved by the social insurance agency according to the employer's declaration.

Legal basis:

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

Article 12 The employing unit shall pay the basic old-age insurance premium according to the proportion of the total wages of employees stipulated by the state and record it in the basic old-age insurance pooling fund.

Employees shall pay the basic old-age insurance premium in accordance with the proportion of wages stipulated by the state and record it in their personal accounts.

Individual industrial and commercial households without employees, part-time employees who have not participated in the basic old-age insurance in the employing unit and other flexible employees who have participated in the basic old-age insurance shall pay the basic old-age insurance premiums in accordance with state regulations and record them in the basic old-age insurance pooling fund and individual accounts respectively.