How is the base of social security paid by the unit calculated?

The calculation method of the social security base paid by the unit is as follows:

1. If the wage income of employees is higher than 300% of the local average wage of employees in the previous year, 300% of the local average wage of employees in the previous year will be the payment base;

2. If the wage income of employees is lower than 60% of the local average wage of employees in the previous year, 60% of the local average wage of employees in the previous year shall be the payment base;

3, the employee's salary is between 300% and 60%, according to the actual declaration. When it is impossible to determine the wage income of employees, the payment base shall be determined according to the local average wage of employees in the previous year published by the local labor administrative department.

The proportion of social security contributions is as follows:

1. Pension: 20% of the unit contribution base and 8% of the individual withholding base;

2. Unemployment: unit contribution 1.5% base, individual withholding 0.5% base, individual migrant workers do not pay;

3. Work injury: According to the nature of the unit, the withholding ratio is different. Take a wholly foreign-owned enterprise as an example, pay according to the base of 1%, and individuals do not pay;

4. Maternity: employees with foreign registered permanent residence are not covered by this insurance, and employees with Beijing registered permanent residence pay 0.8% of the base, and individuals do not pay;

5. Medical care: the unit payment base is 9% (basic medical care)+1% (large amount of overall planning), and the individual withholding is 2% (basic medical care) +3 (large amount of overall planning);

6. Housing accumulation fund: both units and individuals pay 8% of the base. If the unit conditions are good, you can apply for an increase to 10%.

Legal basis: Article 57 of the Social Insurance Law of People's Republic of China (PRC).

The 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 10

Employees shall participate in the basic old-age insurance, and the employer and employees shall jointly pay the basic old-age insurance premium.

Individual industrial and commercial households without employees, part-time employees who have not participated in the basic old-age insurance in the employer and other flexible employees can participate in the basic old-age insurance, and individuals pay the basic old-age insurance premium.

The measures for the endowment insurance of civil servants and staff managed by reference to the Civil Service Law shall be formulated by the State Council.