What is social security for? How to deal with it

Social security, the full name of social insurance, refers to the social insurance or security mechanism to help citizens face certain social risks, such as unemployment, illness, accidents, aging and death, or to protect basic living resources, such as education and medical care. Modern social insurance was founded by otto von bismarck in the 9th century. For employees, social security is usually called "five insurances and one gold". The specific five insurances are: endowment insurance, medical insurance, unemployment insurance, work injury insurance and maternity insurance; One gold: housing accumulation fund. [Edit this paragraph] The relevant proportion "housing accumulation fund": the specific units and individuals each bear 50% of the proportion, calculated according to the average annual salary of individuals. The state stipulates that the housing accumulation fund shall not be less than 10% of the salary, and the units with good benefits may be higher, and the employees and units shall bear 50% respectively. "Five insurances": According to the wages of employees, the proportion of units and individuals is generally: 2 1% (non-agricultural registered permanent residence) 14% (agricultural registered permanent residence), and 8% for individuals; The medical insurance unit bears 8.5% and the individual bears 2%; Unemployment insurance unit undertakes 1%, and individual undertakes1%; 1% maternity insurance shall be borne by the unit; 0.4- 1.2% of industrial injury insurance is also borne by the unit, and individual employees do not bear maternity and industrial injury insurance. [Edit this paragraph] Basic characteristics Five characteristics of social insurance: 1. The objective basis of social insurance is the risks existing in the labor field, and the object of insurance is the laborer himself; 2. The subject of social insurance is specific. Including workers (including their relatives) and employers; 3. Social insurance is compulsory; 4. The purpose of social insurance is to maintain the reproduction of labor force; 5. The insurance fund comes from the payment and financial support of employers and workers. Insurance coverage is limited to employees, excluding other social members. The insurance coverage is limited to all kinds of risks in labor risks, excluding other risks such as property and economy. Some companies don't calculate five insurances and one gold according to the actual salary of employees. However, the payment process is 1, and the social insurance processing process is as follows: all kinds of enterprises (including state-owned enterprises, collectively-owned enterprises, joint-stock enterprises, joint-stock cooperative enterprises, foreign-invested enterprises, private enterprises, etc. ) and enterprises that implement enterprise management (employees' wages and retirement benefits are implemented according to enterprise standards) should go to the tax payment place (the location of the non-taxpayer unit is the unit address area) according to the principle of territorial management. The newly established unit shall go through the registration formalities within 1 month from the date of approval. Insured units must handle social insurance procedures for all personnel (except retirees) who have a factual labor relationship with them. 1. Forms to be filled in and attached materials: 1, social insurance registration form and list of changes of employees in service (in duplicate) and collected from the social insurance agency under its jurisdiction. Relevant documents are as follows: (1) business license (copy) of the enterprise or other documents approving practice or establishment; (2) People's Republic of China (PRC) organization code certificate; (3) local tax registration certificate; (4) If the relevant documents cannot clearly identify the nature of the company, the private enterprise shall submit relevant materials that can prove its private nature (such as the certificate of the industrial and commercial department, the national tax registration certificate, the capital verification report, etc.). (5) The institution shall be attached with relevant documents approving the establishment of the institution. (6) The head office or the power of attorney of the head office shall be attached to the office in China. Attached information: a copy of the ID card of the newly insured employee (employees whose household registration is not in this city should also provide a copy of their household registration or temporary residence permit). The above documents need to be original and photocopy, and should be handled by the local social security agency. Two. Matters needing attention in filling in the form: 1. Social insurance registration form "tax number": the column number of "tax word such as 420 103748300492" in the tax registration certificate. "Industrial and Commercial Registration Permit Information": Units (such as various enterprises) that need industrial and commercial registration and obtain industrial and commercial licenses should fill in this column, but do not fill in the column of "Approval of Establishment Information". "Information on approval of establishment": units (such as organs, institutions, social organizations, etc. If it is established without industrial and commercial registration, this column should be filled in, and the column of "industrial and commercial registration permission information" should not be filled in. "Payer": fill in the contact person, department and telephone number of the social insurance unit responsible for this work. "Company Type" and "Affiliation": According to the company type and affiliation of the insured company, fill in the corresponding code in the "Description" at the bottom of the cross-reference table. "Opening bank": the clearing bank number of the opening bank must be filled in. 2. List of changes in the number of employees: name, gender, date of birth and personal account (ID number): all should be filled in strictly according to the information on the ID card. "Personal number": the renewal or transfer-in personnel should provide their original personal number and fill in this column. "New" personnel do not fill in this column when they declare, and their personal numbers are entered into the microcomputer to generate. (1) "Add": the original uninsured person belongs to the new type, and the insured person cannot be added. (2) "renewal": those who have participated in social security, stopped insurance or transferred to the mobile window for insurance, and now the new unit continues to receive insurance, which belongs to renewal. If you apply for insurance in the mobile window, you need to pay off the arrears, and then report this form after going through the formalities of stopping insurance in the mobile window. (3) "Transfer-in": This refers to the transfer of insured persons between insured units in this city. (4) "Transfer-in from outside the city": such personnel need to go to the municipal fund settlement center to settle their transfer-in funds and conduct the "transfer-in from outside the city" transaction after the account opening formalities of the unit are completed. "Monthly payment salary": filled in according to the average monthly salary of employees in the previous year. This year's new employees are filled in according to the actual monthly salary. If the actual payment salary is lower than 60% of the average monthly salary of this Municipality last year, it shall be paid according to 60% of the average monthly salary of this Municipality last year; If the actual salary exceeds 300% of the average monthly salary of this Municipality last year, it will be paid according to the part where the actual salary exceeds 300% of the average monthly salary of this Municipality last year. [Edit this paragraph] Pay social security in the name of an individual. If it is missed, you can't pay it. You can only pay the missed payment caused by the unit and pay five insurances. If the unit does not declare (does not open an account), it can only pay the pension. After paying for a period of time, if you want to stop paying, you can find an agency to pay the old-age insurance premium for employees (excluding individuals and freelancers). You should bring the following materials to the social security agency to pay the basic old-age insurance premium: 1, employee file and old-age insurance manual; 2. Application Form for Paying Basic Endowment Insurance; 3, labor contract, salary payment schedule, etc. ; 4. Other relevant materials. In order to make up for the loss of employee's personal account amount caused by the enterprise's late payment of employee's old-age insurance premium, the overdue old-age insurance premium shall be implemented in accordance with DocumentNo.. 19997. The calculation method is as follows: payment amount = average social wage of the previous year at the time of payment * (percentage of the annual payment wage base that should be paid) * payment ratio * payment coefficient, in which: the payment ratio is implemented according to the current enterprise payment ratio, that is, 28%, 20% for enterprises and 8% for individuals. The starting point of the repayment coefficient is 1. 1, and the coefficient increases by 0. 1 every year before the repayment year, and is calculated year by year. For example, in June 2007, employees of an enterprise paid 200 1 1 endowment insurance. If the actual monthly salary of 200 1 is lower than the lower payment limit of 492 yuan in the current year, then the monthly payment base for his pension insurance premium of 200 1 is 492 yuan. The annual base is 5904. The specific calculation is as follows: 1, repayment ratio: 28% 2, repayment coefficient: 1.73, social wage of 2006,5438+0 years, social wage of the previous year (2007) 1 the amount paid by the enterprise. 1.7 individual payment amount =19031* (5904% 9840) * 8% *1.7.