What fees does social security need to pay?

China's social security premiums include: old-age insurance, medical insurance, unemployment insurance, industrial injury insurance and maternity insurance. According to the relevant provisions of China's Social Insurance Law, the state has established 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 case of old age, illness, industrial injury, unemployment and maternity.

1. What are the contents of social insurance premiums in China?

Basic old-age insurance premium

Concept: The basic old-age insurance is a system enforced by the state through legislation to ensure that workers can get basic living security when they lose their ability to work in old age.

1, payer of basic old-age insurance premium

Specifically, it includes: urban individual industrial and commercial households and their employees, institutions and their employees who implement enterprise management, freelancers and farmers' contract workers.

2, the basic old-age insurance payment

Enterprise units: adhere to the principle of combining social pooling with individual accounts, and the insurance premiums are shared by the units and employees. Among them, the proportion of corporate social pooling contributions is about 20% of the total wages of enterprises, and the proportion of individual contributions of employees is 8%. The contribution ratio of freelancers, owners of individual industrial and commercial households in cities and towns, and subsequent payers who terminate labor relations is 20%. Institutions: The regulations on rates vary from region to region, which are specifically approved by social security institutions.

3. Rates and charging basis

The enterprise contribution rate is about 20%, and the billing basis is the total salary of last month. The personal rate of enterprise employees is 8%, and the billing basis is the average monthly salary of employees in the previous year, which is approved by the social security agency. The rate of public institutions is different, and the charging basis of employees is the basic salary that I should pay last month. The unit takes the sum of all employees' individual contributions as the charging basis. The rate of urban individual industrial and commercial households, freelancers and those who continue to pay fees after the termination of labor relations is 20%, and 8% is included in personal accounts. The charge is based on my monthly salary. The rate for employees of individual industrial and commercial households is 8%. The basis for charging must be approved by the social security agency.

4, the use of basic pension

Basic pension consists of basic pension and personal account pension. Specific policies are formulated and explained by the labor department.

(2) Unemployment insurance premium

Concept: Unemployment insurance refers to a system which is enforced by the state through legislation, and funds are set up by the society to provide material assistance to workers whose livelihood is temporarily suspended due to unemployment.

1, payer of unemployment insurance premium

State-owned enterprises, urban collective enterprises, foreign-invested enterprises, urban private enterprises and other urban enterprises and their employees, institutions and their employees.

2. Unemployment insurance payment

The employer shall pay the unemployment insurance premium at 2% of the total wages of the unit, and the employees of the employer shall pay the unemployment insurance premium at 0% of their wages.

3. Rates and charging basis

Unit contribution rate 2%, individual contribution rate1%; The billing basis is the total salary of last month.

4, the issuance of unemployment insurance fund

If the accumulated payment time is over 1 year but less than 5 years, the longest period for receiving unemployment insurance benefits is 12 months; If the accumulated payment time is less than 10 years, the longest period of receiving unemployment insurance benefits is 18 months; If the accumulated payment time exceeds 10 years or more, the longest period for receiving unemployment insurance benefits is 24 months.

(three) the basic medical insurance premium

Concept: Basic medical insurance is a system enforced by the state through legislation to ensure the basic medical needs of employees.

1, payer of basic medical insurance

State organs and their staff, institutions and their employees, private non-enterprise units and their employees, social organizations and their full-time staff.

2, the basic medical insurance payment

The basic medical insurance shall be based on the principle of combining social pooling with individual accounts, and the insurance premium shall be shared by both employers and employees. Employers generally pay about 6% of the total wages of employees, and individuals pay 2% of the wages. All individual contributions are included in the personal account, about 30% of the employer's contributions are included in the personal account, and the rest are used to establish the overall fund.

3. Rates and charging basis

The rate of unit payment is about 6%, and the rate of individual employees is 2%. The billing basis of the enterprise payment part is the total salary of last month, and the billing basis of government institutions, private non-enterprise units, social organizations and individual employees is approved by the social security agency.

4, the use of basic medical insurance fund

Personal accounts are mainly used for minor illness or outpatient expenses, and pooling funds are mainly used for serious illness or hospitalization expenses. The qifubiaozhun of the overall fund is controlled at about 10% of the average annual salary of local employees, and the maximum payment limit is controlled at about 4 times of the average annual salary of local employees in principle.

(4) Work-related injury insurance premium

Concept: Work-related injury insurance refers to a system enforced by the state through legislation and set up by the society to provide medical security and economic compensation to employees when they suffer from work-related accidents and occupational diseases, enjoy the right of vocational rehabilitation, disperse the risk of work-related injuries and promote the prevention of work-related injuries.

1, industrial injury insurance payer

State-owned enterprises, urban collective enterprises, foreign-invested enterprises, urban private enterprises and other urban enterprises.

2. Payment of industrial injury insurance

Industrial injury insurance premiums are paid by enterprises, and the industry differential rates are implemented. The collection standard is the total wages of all employees of the enterprise multiplied by the industry differential rate, and the average industrial injury insurance rate generally does not exceed 1%.

3. Rates and charging basis

The state sets different rates according to the degree of industrial injury risk in different industries, and sets a number of rates in each industry according to the use of industrial injury insurance premiums and the incidence of industrial injuries. Generally, it is around 1%, which is regularly adjusted by social security institutions. The billing basis is the total salary of the enterprise last month.

4, the use of industrial injury insurance

Workers who are disabled due to work confirmed by the labor appraisal committee shall enjoy the treatment of work-related injury insurance in accordance with the relevant provisions of the Regulations on Work-related Injury Insurance for Employees of Urban Enterprises in Liaoning Province (Decree No.45 of Liaoning Provincial People's Government [1994]).

(5) Maternity insurance premium

Concept: refers to the system that the state enforces it through legislation, and the society sets up funds to safeguard the legitimate rights and interests of enterprise employees and ensure that female employees in enterprises receive necessary economic compensation and medical care during their maternity.

1, payer of maternity insurance premium

State-owned enterprises, urban collective enterprises, foreign-invested enterprises, urban private enterprises and other urban enterprises.

2. Maternity insurance payment

Maternity insurance premiums paid by enterprises shall not exceed 0% of total wages.

3. Rates and charging basis

The rate is 1%, and the charge is based on the total salary of the enterprise last month.

4, the use of maternity insurance fund

If a female worker gives birth or miscarries in accordance with the family planning regulations, she can receive the following maternity insurance premiums: maternity allowance (maternity leave salary) calculated and paid according to the average monthly salary of employees in this city last year; Medical expenses for examination, delivery, operation, hospitalization, medicine and other diseases directly caused by delivery during pregnancy to delivery; The man's nursing leave salary is calculated and paid according to the average monthly salary of the previous year in this city.

Second, the legal responsibility for not paying social insurance.

1. Failing to declare and submit payment information within the prescribed time limit, refusing to accept inspection and provide payment information, and deliberately concealing the payment of wages, resulting in non-payment or underpayment of social insurance premiums, the local tax authorities shall order it to pay within a time limit, and impose a late fee of two thousandths of the unpaid amount on a daily basis. At the same time, the directly responsible person in charge and other directly responsible personnel shall be fined more than 5000 yuan 10000 yuan.

2. If the payer, withholding agent and guarantor of the payer still fail to pay within the time limit prescribed by the local tax authorities, the local tax authorities may enforce it according to law.

According to the law of our country, the labor contract signed by the employer and the employee must have social insurance clauses. If the company does not pay social insurance premiums to employees, employees can unilaterally terminate the contract signed with the company. You can also claim compensation from your employer. Those who fail to pay social insurance premiums as required will be fined.

Legal basis:

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.

Interim regulations on the collection and payment of social insurance premiums

Article 2 These Regulations shall apply to the collection and payment of basic old-age insurance premiums, basic medical insurance premiums and unemployment insurance premiums (hereinafter referred to as social insurance premiums).

The units and payers mentioned in these Regulations refer to the units and individuals that should pay social insurance premiums in accordance with relevant laws, administrative regulations and the provisions of the State Council.

Twelfth payment units and individuals shall pay social insurance premiums in full in the form of money. The social insurance premium that the payer should pay shall be withheld and remitted from his own salary by his unit.

Social insurance premiums shall not be reduced or exempted.