Do you deduct five insurances and one gold from performance pay?

Performance pay does not deduct five insurances and one gold. Performance pay is not included in the base of five insurances and one gold, and the amount to be paid for five insurances and one gold is calculated according to the basic salary.

The payment process of five insurances and one gold for the unit is as follows:

1, first social security registration;

2. You need to fill in the application form for online social insurance application;

3. To declare the change of business operation procedures for the insured;

4. After the insured enterprise completes the above-mentioned online declaration operation and confirms that it is correct, it shall submit an application for approval of accounts receivable online;

5, social labor insurance agencies according to the application of the insured enterprises, the corresponding payment information for approval, and collect social insurance fees through online banking.

The payment standards for five insurances and one gold are as follows:

1. Pension insurance contribution ratio: unit 2 1% (all included in the overall fund) and individual 8% (all included in the personal account).

2. The proportion of medical insurance payment: 9% for the unit and 2% for the individual+3 yuan.

3. Unemployment insurance payment ratio: 2% for the unit and 0/%for the individual.

4. Payment ratio of work-related injury insurance: 0.5% per month, without paying any money. Work-related injury insurance determines the work-related injury rate according to the industry scope of the unit, with a range of 0.5%-2%.

5. Maternity insurance payment ratio: the unit pays monthly 1%, without paying a penny.

6. Housing provident fund deposit ratio: according to the actual situation of the enterprise, choose the housing provident fund deposit ratio. But in principle, the maximum shall not exceed 10% of the average wage of employees. The employer shall pay the housing accumulation fund at 12% of the salary. Units and individuals are 65438+ 02% of salary.

Legal basis:

Article 2 of People's Republic of China (PRC) Social Insurance Law

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 get material help from the state and society in accordance with the law when they are old, sick, injured, unemployed and have children.