Jiangxi 202 1 social security payment base announced

Jiangxi 202 1 social security payment base is not less than 2 12 1 yuan. Details are as follows:

1, endowment insurance: unit, 20%, individual, 8%;

2. Medical insurance: 6% for units and 2% for individuals;

3. Unemployment insurance: unit, 2%, individual,1%;

4, maternity insurance: unit, 0.8%, individuals do not have to pay;

5. Work-related injury insurance: unit, 0.4%, individuals do not have to pay;

6. Housing accumulation fund: unit, 12%, individual,12%;

The employer shall pay social insurance premiums according to the total wages (including hourly wages, piecework wages, various allowances, overtime wages, bonuses, wages paid under special circumstances, etc.). ).

legal ground

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 6 The State exercises strict supervision over social insurance funds.

The State Council and the people's governments of provinces, autonomous regions and municipalities directly under the Central Government shall establish and improve the supervision and management system of social insurance funds to ensure the safe and effective operation of social insurance funds.

People's governments at or above the county level shall take measures to encourage and support all sectors of society to participate in the supervision of social insurance funds. Tenth employees should participate in the basic old-age insurance, the basic old-age insurance premiums paid by the employer and employees.

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. Article 12 The employing unit shall pay the basic old-age insurance premium according to the proportion of the total wages of employees stipulated by the state and record it in the basic old-age insurance pooling fund.

Employees shall pay the basic old-age insurance premium in accordance with the proportion of wages stipulated by the state and record it in their personal accounts.

Individual industrial and commercial households without employees, part-time employees who have not participated in the basic old-age insurance in the employing unit and other flexible employees who have participated in the basic old-age insurance shall pay the basic old-age insurance premiums in accordance with state regulations and record them in the basic old-age insurance pooling fund and individual accounts respectively.