Preferential policies for self-employed individuals to pay social security

Individual industrial and commercial households and their employees pay social insurance premiums from the month of declaration, and calculate the payment period.

(a) individual industrial and commercial households and their employees to participate in the basic old-age insurance

The basic old-age insurance premium is based on the average monthly salary of employees in the province in the previous year, and the basic old-age insurance premium is paid at the rate of 20%.

The basic old-age insurance personal account endowment insurance premium is accounted for by 8% of the payment base, and the interest is accounted for by the personal account interest rate announced by the province. The basic old-age insurance personal account bears interest once a year.

Individual industrial and commercial households and their employees to other units of employment, pension insurance files and personal accounts along with the transfer.

Individual industrial and commercial households and their employees die or retire, and the balance of principal and interest in their personal accounts can be paid to the beneficiaries or legal heirs designated by the deceased before his death.

(two) individual industrial and commercial households and their employees to participate in the basic medical insurance.

The payment base of basic medical insurance for individual industrial and commercial households is approved according to the average salary of employees in the whole province last year, and the basic medical insurance premium is paid according to the proportion of 8.5%; The basic medical insurance premium paid by employees of individual industrial and commercial households shall be shared by individual industrial and commercial households and employees (including employers and employees) with reference to the payment ratio of employers and individuals in the overall planning area.

The medical insurance premium transferred to individual accounts is determined according to the age of employees in individual industrial and commercial households: 2.8% for those under 45 years old and 2.8% for those over 46 years old.

3.9%, the distribution base is equal to the payment base; The proportion of employees of individual industrial and commercial households transferred to personal accounts after retirement is 5% 1. When employees of individual industrial and commercial households who have not participated in the basic old-age insurance retire, their personal accounts shall be approved according to 5% of the monthly average basic pension of enterprise retirees in Taiyuan last year.

Employees of individual industrial and commercial households participating in medical insurance for serious illness pay 8 yuan/person/month. Among them, individual industrial and commercial households undertake 5 yuan, and employees (including employers and employees) undertake 3 yuan.

(three) individual industrial and commercial households and their employees to participate in unemployment insurance

Unemployment insurance premium is paid at the rate of 3% of the average monthly salary of employees in the whole province last year. Among them, individual industrial and commercial households pay according to the proportion of 2%, and employees of individual industrial and commercial households (including employers and employees) pay according to the proportion of 1%.

(four) individual industrial and commercial households with employees to participate in industrial injury insurance.

According to the business scope of individual industrial and commercial households, individual industrial and commercial households pay industrial injury insurance premiums in full and on time for their employees (including employers and employees), and employees do not pay them.

(five) individual industrial and commercial households and their employees to participate in maternity insurance.

Pay maternity insurance premiums at 0.5% of the total wages of individual industrial and commercial households, and employees (including employers and employees) will no longer pay.

Further reading: How to buy insurance, which is good, and teach you how to avoid these "pits" of insurance.