How to calculate the enterprise's five insurances and one gold?

Legal analysis: the base and proportion of payment are slightly different across the country. The following calculation takes Shenzhen as an example:

I. Calculation of social security contributions:

1, endowment insurance: 9000×8%=720 yuan.

2. Medical insurance: 9000×2%= 180 yuan.

3. Unemployment insurance: 9000×0.5%=45 yuan.

4. Basic provident fund: 9000×5%=450 yuan.

5. Remittance of supplementary housing provident fund (policy is not mandatory): 9000×7%=630 yuan.

To sum up, the total payment of five insurances and one gold is 1395~2025 yuan.

720+180+45+450 =1395 yuan

720+ 180+45+450+630=2025 yuan

II. Payment of individual income tax and calculation of final salary:

The old tax law before 1, 20 18 10 1:

(1) According to the maximum social security payment:

Taxable income = pre-tax salary-five insurances and one gold-threshold =9000-2025-3500=3475 yuan.

Taxable amount = taxable income × tax rate-quick deduction = 3475×10%-105 = 242.5 yuan.

After-tax salary = pre-tax salary-five insurances and one gold-tax payable =9000-2025-242.5=6732.5 yuan.

(2) According to the minimum payment of social security:

Taxable income = pre-tax salary-five insurances and one gold-threshold = 9000-1395-3500 = 4105 yuan.

Taxable amount = taxable income × tax rate-quick deduction = 4105×10%-105 = 305.5 yuan.

After-tax salary = pre-tax salary-five insurances and one gold-tax payable =9000- 1395-305.5=7299.5 yuan.

2. 20 18 10 1 day after the new tax law:

(1) According to the maximum social security payment:

Taxable income = pre-tax salary-five insurances and one gold-threshold =9000-2025-5000= 1975 yuan.

Taxable amount = taxable income × tax rate-quick deduction = 1975×3%-0=59.25 yuan.

After-tax salary = pre-tax salary-five insurances and one gold-tax payable = 9000-2025-59.25 = 6915.75 yuan.

(2) According to the minimum payment of social security:

Taxable income = pre-tax salary-five insurances and one gold-threshold =9000- 1395-5000=2605 yuan.

Taxable amount = taxable income × tax rate-quick deduction =2605×3%-0=78. 15 yuan.

After-tax salary = pre-tax salary-five insurances and one gold-tax payable = 9000-1395-78.15 = 7526.85.

Legal basis: 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 4 Employers and individuals who pay social insurance premiums according to law in People's Republic of China (PRC) have the right to inquire about payment records and personal rights and interests records, and ask social insurance agencies to provide social insurance consultation and other related services. Individuals enjoy social insurance benefits according to law and have the right to supervise the payment of their own units.