Proportion of contributions from institutions, pension insurance units and individuals

1, the basic old-age insurance premium is shared by the unit and the individual, and the proportion of the unit paying the basic old-age insurance premium generally does not exceed 20% of the total salary of the unit. The proportion of individuals paying the basic old-age insurance premium is 8% of their paid wages.

2. If the base of payment salary is lower than 60% of the average salary of local employees, the base of individual payment salary shall be calculated according to 60% of the average salary of local employees.

When paying endowment insurance, for employees, it is generally paid by units and individuals. Proportion of individual contributions to endowment insurance in government agencies and institutions

Endowment insurance: 20% for employers and 8% for employees.

The proportion of other social security contributions is as follows:

Basic medical insurance: 6% for employers and 2% for employees.

Unemployment insurance: 2% for employers and 0/%for employees/kloc.

Work-related injury insurance: the employer is 0.4%-2.4%(* * * level 6), and employees do not need to pay.

Maternity insurance: the employer is 0.8%, and employees do not pay.

1, the payer shall calculate the payment amount according to the payment base (1 salary payable in the payment year minus the one-child fee) and the payment proportion (18% unit, 2% individual) specified by the government social security department, and fill in the Roster of Pension Fund for Staff of Government Institutions and Institutions (in duplicate) and the Summary of Pension Fund Payment of Government Institutions and Institutions.

2. The payer shall submit the payroll, roster and summary table in the payment year 1 to the municipal social insurance service center for review. After the audit is correct, go through the payment procedures.

3, the current institutions are mainly divided into three categories:

(1) administrative institutions;

(2) Business service institutions;

(3) Public welfare institutions.

Among them, only public welfare institutions are the targets of the pilot program. The other two types of institutions should cancel the merger with state organs, while the latter should reform their institutions into enterprises.

legal ground

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

Tenth employees should participate in the basic old-age insurance, and employers and employees should 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.