What is the base and proportion of social security contributions in 2022?

Legal analysis: social security payment is equal to the base of payment multiplied by the sum of five insurance payment ratios (endowment insurance, medical insurance, unemployment insurance, work injury insurance and maternity insurance). The social security payment base is 60% to 300% of the average social wage. If the unit pays social security, the social security payment amount is divided into two parts: the unit payment part and the individual payment part. The specific social security contributions are: endowment insurance, with units and individuals paying 20% and 8% respectively; Medical insurance premiums, units and individuals pay 12% and 2% respectively; Unemployment insurance, units and individuals pay 2% and1%respectively; Maternity insurance units pay 0.6%, and individuals do not pay; Work-related injury insurance units pay 2%, and individuals do not pay. The social security payment base of flexible employees can be divided into five grades according to the local average salary in the previous year. Flexible employees can choose one of the payment bases and then pay according to the payment ratio. The first gear is 60% of the average social security salary; The second file is 70% of the average social security salary; The third gear is 80% of the average social security salary; The fourth gear is 90% of the average social security salary; The fifth file is 100% of the average salary of social security, and the above five files are the payment base of endowment insurance for flexible employees. After choosing one of them, you can pay 20% of the old-age insurance premium, of which 8% is deposited in your personal account. There are two payment rates for medical insurance, one is 5% and the other is 10% (the rates will be different in different provinces and cities). Personal accounts are not included in the monthly payment of 5% of medical insurance, and part of the monthly payment of 10% of medical insurance is accrued in proportion (the proportion is determined according to the age, and the older the age, the higher the proportion), which can be used to pay for outpatient expenses or buy medicines at designated pharmacies.

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

Article 57 An 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 58 An employing unit shall, within 30 days from the date of employment, apply to the social insurance agency for social insurance registration for its employees. If the social insurance has not been registered, the social insurance agency shall verify the social insurance premium it should pay. Employees-free individual industrial and commercial households who voluntarily participate in social insurance, part-time employees who do not participate in social insurance in the employing unit and other flexible employees shall apply to the social insurance agency for social insurance registration. The state establishes a national unified personal social security number. Personal social security number is a citizen's identity number.

Article 60 The employing unit shall declare on its own and pay social insurance premiums in full and on time. Except for legal reasons such as force majeure, the payment shall not be postponed or reduced. The social insurance premiums that employees should pay shall be withheld and remitted by the employer, and the employer shall inform me of the details of paying social insurance premiums on a monthly basis. Individual industrial and commercial households without employees, part-time employees who have not participated in social insurance in the employing units and other flexible employees can pay social insurance premiums directly to the social insurance premium collection agencies.