How to calculate the salary after deducting five insurances and one gold?

The calculation formula of five insurances and one gold is: payment base of five insurances and one gold × payment ratio of five insurances and one gold. The payment base of five insurances and one gold refers to the social insurance payment base of employees in a social security year, which is determined according to the average monthly salary of employees after filing personal income tax in June 1 to February 1 of the previous year. The payment ratio is divided into units and individuals: endowment insurance, with the unit payment ratio of 2 1% and the individual payment ratio of 8%; Medical insurance, the unit pays 9% and the individual pays 2%; Unemployment insurance, the unit pays 2%, and the individual pays1%;

Endowment insurance: the unit pays 20% every month, and you pay 8% yourself; Medical insurance: the unit pays 8% per month, and you pay 2% plus 10 yuan serious illness co-ordination (serious illness co-ordination mainly covers hospitalization); Unemployment insurance: the unit pays 2% per month, and you pay1%yourself; Work-related injury insurance: the unit is 0.5% per month, and you don't have to pay a penny yourself; Maternity insurance: the unit pays 0.8% per month, and you don't have to pay a penny yourself; This is generally the case in the above places, but it will be slightly different due to geographical reasons. Housing accumulation fund: 5%- 12% shall be determined by the unit itself, and the tax exemption shall not exceed 20%. The personal deduction ratio is the same.

How to calculate the payment ratio and salary of five insurances and one gold?

Proportion:

1, the old-age insurance rate is 28%, of which the unit rate is 20% and the employee personal rate is 8%; The medical insurance rate is 8%, of which the unit rate is 6%, the individual employee rate is 2%, and the individual industrial and commercial households and flexible employees rate is 8%;

2. The unemployment insurance rate is 3%, of which the unit rate is 2% and the employee rate is1%; The contribution rates of industrial injury insurance are 0.6%, 1.2% and 2% respectively; Maternity insurance payment rate is 0.7%, the unit bears all the payment rate, and the individual does not pay. The deposit ratio of housing provident fund is 6%- 12% for the unit and 6%- 12% for the individual.

Salary:

The social insurance payment base of employees in a social security year. (It is determined by multiplying the monthly average wage and salary tax amount declared by employees in the previous year from June +0, 5438 to February +0, 65438 by the social security and provident fund payment ratio specified by the unit).

The specific calculation method is as follows:

If the salary is 2500 yuan per month (payment base), then the premium to be paid is:

Unemployment insurance: individual 2500* 1%=25 yuan, unit 2500*2%=50 yuan;

Medical insurance: individual 2500*2%=50 yuan, unit 2500*6%= 150 yuan;

Endowment insurance: individual 2500*8%=200 yuan, unit 2500*20%=500 yuan;

Work-related injury insurance: none for individuals, with the unit of 2500*0.6%= 15 yuan, or 2500* 1.2%=30 yuan.

So the personal total is: 275 yuan, and the unit total is: 740 yuan or 755 yuan or 775 yuan.

So the general situation is that individuals pay 150-300 yuan, and the unit also pays the same amount. The calculated data may be different from the actual data, but the calculation method is like this.

To sum up, the calculation formula of five insurances and one gold is: five insurances and one gold payment base × five insurances and one gold payment ratio. The payment base of five insurances and one gold refers to the social insurance payment base of employees in a social security year, which is determined according to the average monthly salary of employees after filing personal income tax in June 1 to February 1 of the previous year.

Legal basis:

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

Article 2 The state establishes social insurance systems such as basic old-age insurance, basic medical insurance, industrial injury insurance, unemployment insurance and maternity insurance, so as to guarantee citizens' right to receive material assistance from the state and society in accordance with the law in case of old age, illness, industrial injury, unemployment and maternity.

Article 4 Employers and individuals in People's Republic of China (PRC) shall pay social insurance premiums according to law, and have the right to inquire about payment records and personal rights and interests records, and ask social insurance agencies to provide social insurance consultation and other related services. Individuals enjoy social insurance benefits according to law and have the right to supervise the payment of their own units.

Regulations on the administration of housing provident fund

Article 6 Units and individual employees shall pay housing provident fund in accordance with regulations.

Fifteenth units to hire employees, should be within 30 days from the date of employment to the housing provident fund management center for deposit registration, and with the housing provident fund management center audit documents, to the entrusted bank for the establishment or transfer of employee housing provident fund accounts.