The payment base of basic old-age insurance for flexible employees

We call these people flexible employees who have no fixed job, unemployment or re-employment. Although flexible employees are a special occupational group, what is their pension insurance contribution ratio? Flexible employees pay the old-age insurance premium at the rate of 20% based on the average monthly salary of employees in the province in the previous year, and do not need to declare the annual payment salary.

1.What is the social security payment standard for flexible employees in 2022?

Proportion of social security contributions for flexible employees:

1, endowment insurance:

(1) Individual contributions shall be paid at 8% of the average monthly salary of the employee in the previous year.

② The unit payment is 22% of the average monthly salary of employees 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.

2. Medical insurance: unit 10%, individual 2%+3 yuan;

3. Unemployment insurance: unit 1%, individual 0.2%;

4. Work-related injury insurance: the work-related injury rate is determined according to the industry scope of the unit, which is between 0.5% and 2%;

5. Maternity insurance: the unit is 0.8%, and the individual does not pay.

2. How much does flexible employment social security need to pay for one year?

For flexible employees, social security is paid voluntarily, and you can choose the payment grade that suits you according to your own conditions. The social security payment base of flexible employees is usually 60%-300% of the local average social wage in the previous year (some areas cannot choose the medical insurance payment base by themselves, and it is uniformly stipulated by the local authorities, such as 60% of the local average social wage in the previous year or 100%). The higher the payment level, the higher the social security cost and the higher the corresponding pension benefits after retirement.

Different regions have different economic levels, different average social wages, and different social security payment bases. If the local average social wage last year was 4,000 yuan, then the base range of social security payment is 2,400 yuan-12,000 yuan. If flexible employees pay social security according to the minimum payment base of 2,400 yuan, then the monthly pension insurance premium is 2,400 * 20% = 480 yuan (flexible employees pay their own pension insurance, and the payment ratio is usually around 20%). Note that 12% of the 20% contribution rate of the old-age insurance will be paid into the overall account of the old-age insurance and 8% will be paid into the personal account of the old-age insurance.

3. What conditions do flexible employees need to apply for social security subsidies?

Conditions for flexible employees to apply for social security subsidies:

1, female over 40 years old, male over 45 years old and moderately and severely disabled;

2, in the community engaged in domestic service and community residents to form a service relationship, or in the county, street (town), community unified arrangements to engage in bicycle repair, recycling of renewable resources, convenient haircut, fruit and vegetable retail and other community service work, and other flexible employment work without fixed work units, posts, working hours can obtain legal income;

3. Flexible employment has been achieved for 30 days, and personal employment registration has been handled in the labor and social security departments of the districts and counties where the household registration is located.

4. How do flexible employees pay social security?

1, no unit, flexible employment payment, the only social security that can be paid is medical insurance and endowment insurance, and the payment ratio of medical insurance is 8%.

2, continue to find a job, let the unit help pay social security.

Just because you are unemployed and resigned doesn't mean that you are incapable of working. You can continue to find your next job in the local area. As long as you are a regular employee, the company must be obliged to pay social security for employees. After arriving at the new company, continue the previous social security information, and you will be able to meet the conditions of 15 retirement in five years.

Social security payment 15 can be refunded, which is the calculated cumulative payment period. It doesn't mean that you can retire only if the company pays 15.

So, you don't have to worry about leaving your job before 15. Just keep paying in another company.

3. In the name of the domicile and individual.

Social security can be paid in the name of an individual, but in general cities, social security is only paid by local hukou personnel in the name of an individual.

If you are not prepared to continue working and want social security, you can go back to your household registration and pay social security in your own name. After payment, the social security previously paid in the company will be transferred, which is also the cumulative payment period.

legal ground

Social Insurance Law of People's Republic of China (PRC) (revised on 20 18).

Article 57 An employing unit shall, within 30 days from the date of its establishment, apply to the local social insurance agency for social insurance registration with its business license, registration certificate or unit seal. The social insurance agency shall, within fifteen days from the date of receiving the application, examine and issue the social insurance registration certificate.

Where the social insurance registration items of the employing unit are changed or the employing unit is terminated according to law, it shall, within 30 days from the date of change or termination, go to the social insurance agency to handle the change or cancellation of social insurance registration.

The market supervision and management department, the civil affairs department and the organization management organ shall promptly inform the social insurance agency of the establishment and termination of the employing unit, and the public security organ shall promptly inform the social insurance agency of the birth, death, household registration, migration and cancellation of the individual.

Article 58 An employing unit shall, within 30 days from the date of employment, apply to the social insurance agency for social insurance registration for its employees. If the social insurance has not been registered, the social insurance agency shall verify the social insurance premium it should pay.

Employees-free individual industrial and commercial households who voluntarily participate in social insurance, part-time employees who do not participate in social insurance in the employing unit and other flexible employees shall apply to the social insurance agency for social insurance registration.

The state establishes a national unified personal social security number. Personal social security number is a citizen's identity number.

Article 59 People's governments at or above the county level shall strengthen the collection of social insurance premiums.

Social insurance premiums shall be uniformly collected, and the implementation steps and specific measures shall be stipulated by the State Council.

Article 60 The employing unit shall declare on its own and pay social insurance premiums in full and on time. Except for legal reasons such as force majeure, the payment shall not be postponed or reduced. The social insurance premiums that employees should pay shall be withheld and remitted by the employer, and the employer shall inform me of the details of paying social insurance premiums on a monthly basis.

Individual industrial and commercial households without employees, part-time employees who have not participated in social insurance in the employing units and other flexible employees can pay social insurance premiums directly to the social insurance premium collection agencies.

Sixty-first social insurance fee collection agencies shall collect social insurance premiums in full and on time according to law, and regularly inform employers and individuals of the payment situation.

Article 62 If the employer fails to declare the amount of social insurance premiums that should be paid according to the regulations, the amount that should be paid shall be determined according to 1 10% of the amount paid by the employer last month; After the payment unit completes the declaration procedures, the social insurance fee collection agency shall make settlement in accordance with the provisions.

Article 63 If an employer fails to pay social insurance premiums in full and on time, the social insurance premium collection agency shall order it to pay or make up within a time limit.

If the employer fails to pay or repay the social insurance premium within the time limit, the social insurance premium collection agency may inquire about its deposit account in banks and other financial institutions; And can apply to the relevant administrative departments at or above the county level to make a decision on the allocation of social insurance premiums, and notify their bank or other financial institutions in writing to allocate social insurance premiums. If the balance of the employer's account is less than the social insurance premium that should be paid, the social insurance premium collection agency may require the employer to provide guarantee and sign a deferred payment agreement.

If the employer fails to pay the social insurance premium in full and fails to provide guarantee, the social insurance premium collection agency may apply to the people's court for sealing up, distraining and auctioning the property whose value is equivalent to the social insurance premium that should be paid, so as to offset the social insurance premium with the proceeds from the auction.