What is the base and proportion of five insurances and one gold?

What is the base and proportion of five insurances and one gold?

The payment base of five insurances and one gold is determined according to the average salary of employees in the previous year and the average salary of employees in the overall planning area. Specifically divided into the following situations:

1, based on the average monthly wage income of employees in the previous year.

2. The new employees of this unit shall take the full salary income of the employee's starting salary in the current month as the payment base.

First, the concept of five insurance and one gold payment ratio base and payment salary

Payment of wages refers to wage income that can be included in the scope of paying social insurance premiums. According to the current policy, wage payment refers to the wages included in the total wage statistics according to the provisions of the national statistical department. Its characteristic is that it depends on the actual situation of wage income, and there is no upper or lower limit. The payment proportion base, also called the social insurance premium base, is the basic data used to verify the actual payment of social insurance premiums by units or individuals on the basis of payment of wages. Its characteristic is that there are upper and lower limits on the amount, and the setting of the upper and lower limits of the payment base changes with the policy adjustment.

Second, how to calculate the amount of five insurances and one gold that should be paid?

Calculation formula of payment base for five insurances and one gold:

Monthly payment amount = monthly payment base × payment coefficient (Note: the monthly payment amount is the insurance amount paid in the current month, the monthly payment base is the taxpayer's pre-tax salary, and the payment coefficient corresponds to the payment coefficient of different people in different regions stipulated by the state every year. )

Trial calculation of basic salary of 5000 yuan:

Basic old-age insurance: individual contribution wage base ×8%, 5000×8% = 400 yuan. The salary base paid by the enterprise is ×20%, 5000×20%= 1000 yuan.

Basic medical insurance: the salary base paid by individuals is ×2%, 5000×2%= 100 yuan. The salary base paid by the enterprise is 6%- 10%, and 5000× 10%=500 yuan.

Maternity insurance: individuals do not need to pay, and the salary base paid by enterprises is ×0.80%, and 5000×0.80% = 40 yuan.

Unemployment insurance: individual contribution wage base × 1%, 5,000×1%= 50 yuan, enterprise contribution wage base ×2%, 5,000× 2% =100 yuan.

Work-related injury insurance: individuals do not need to pay, and the salary base paid by enterprises is ×0.5%, and 5000×0.5%=25 yuan.

Housing accumulation fund: individual contribution wage base ×7%, 5,000×7% = 350 yuan, contribution wage base × 7%, 5,000× 7% = 350 yuan.

The individual's total salary base is × 18%, 5000 × 18% = 900 yuan, and the company's salary base is ×40.3%, 5000 × 40.3% = 20 15 yuan.

(1) The contribution coefficient of industrial injury insurance will be slightly different according to the specific situation of the enterprise;

(2) The specific proportion of supplementary housing provident fund shall be determined by each company according to the actual situation, and the contribution ratio of employees and companies shall be 1% to 8% (take a positive integer);

The contribution ratio of individual provident fund shall not exceed 12% (housing provident fund shall be adjusted once a year).

The amount that each person and enterprise need to pay is determined by the contribution ratio fund, that is, the individual's salary and contribution ratio. Therefore, there will be some differences in the proportion of contributions in regions with different levels of economic development, and there will be differences in the amount that should be paid between different income classes in the same region. The amount that should be paid for five insurances and one gold is a dynamic thing. It is necessary to check the payment ratio publicized by the local government in time to protect their legitimate rights and interests.