What is the proportion of social security?

Legal analysis: old-age insurance: the payment ratio is 24%, 16% shall be borne by the employer and 8% by the individual;

Medical insurance: the payment ratio is 12%, 10% shall be borne by the employer and 2% by the individual;

Unemployment insurance: the payment ratio is 1%, with 0.8% for the employer and 0.2% for the individual;

Work-related injury insurance: the payment ratio is 0.2%, which is fully borne by the employer. Employees enjoy treatment and cannot pay;

Maternity insurance: the contribution rate is 0.8%, and all the expenses are borne by the employer. Employees who meet the relevant regulations can enjoy it, but they can't pay it themselves;

Housing accumulation fund: the contribution ratio is 10%- 13%. Considering the enterprise's own situation, there is no hard or mandatory regulation.

Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.

Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.

Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.

Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the provisions of administrative regulations formulated by the State Council.

No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.

Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers.

Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.