Social security is: five insurances and one gold, I know this.

Detailed explanation of "five insurances and one gold"

I. Definition

"Five insurances" refers to five kinds of insurance, namely: endowment insurance, medical insurance, unemployment insurance, industrial injury insurance and maternity insurance; "One gold" refers to the housing accumulation fund. Among them, endowment insurance, medical insurance and unemployment insurance are premiums paid by enterprises and individuals, while industrial injury insurance and maternity insurance are entirely borne by enterprises, and individuals do not need to pay them. "Five risks" are legal, but "one gold" is illegal.

Second, explain in detail.

(1) endowment insurance

1. Payment proportion

At present, the proportion of endowment insurance payment: unit 2 1% (all included in the overall fund) and individual 8% (all included in the personal account).

2. Calculation formula

Basic pension = basic pension+personal account pension+transitional pension = the average monthly salary of employees in the whole city in the previous year before retirement ×20% (the payment period is insufficient 15 is 15%)+ personal account principal and interest and indexed monthly average payment salary ×1payment period before the end of 997 ×

Note: The average monthly salary of the year before retirement should be regarded as the average monthly salary of the previous year. The so-called wage income refers to the wage income paid in cash, including the sum of basic salary, irregular bonus, year-end bonus, transportation fee, meal allowance, high temperature allowance and overseas allowance. Therefore, unless it is a unit with no bonus at all, the payment base must be higher than the salary. Among them, ① for college students who have never opened a social security account and have worked before or just graduated, the average monthly salary in the previous year is empty. At this time, the company will generally: a. pay at the lowest payment base of the year; B. pay with the salary payable in the first month. Of course, if the salary payable is lower than the minimum base standard, it must be calculated according to the minimum standard. (2) Having opened a social security account and then changing jobs. From the time period, it is divided into: unemployment within one year and just excluding April (this month is subject to the adjustment of local payment base), unemployment 1 year or more than April. The reason for this score depends on whether you have adjusted the payment base during this period of unemployment. A. If the two positions are closely related and the payment base has not been adjusted, the company will generally determine the base according to the original payment base or the salary payable for the new position. B. If the payment base is adjusted in the middle of two jobs, the base is generally not high for those who stop social security in the middle, especially those who have worked for more than one year.

Enjoy treatment

Those who have paid the old-age insurance for more than 0/5 years and reached the statutory retirement age can enjoy the old-age insurance benefits. If the pension insurance payment is less than 15 at retirement, the state will refund all 8% of the pension deposited in the personal account at retirement, and all 2 1% paid by the unit will be transferred to the national pension pooling fund.

It is worth noting that no matter where you pay social security fees, you can only go back to your hukou to enjoy local retirement benefits when you retire. Therefore, people who pay social security in places with high base but retire to places with low base to enjoy pensions will lose a lot. The solutions are as follows: ① Either pay social security in a place with a low social security base (or let the company pay social security fund directly at the place where the household registration is located, but this is not possible for every unit, especially small units), or move the household registration to a place with a high social security base before retirement.

(1) Receive the basic pension on a monthly basis as required until death.

② Death treatment. Including: funeral expenses, one-time pension, subsidies to the immediate family members of the deceased who meet their living difficulties by social security pension, and payment for six months according to the average salary of local employees in the first half of the year (among which, financial pension is paid monthly until the immediate family members die).

③ Note: Pension insurance shall be paid continuously as far as possible. According to the relevant documents, if the enterprise or the insured pays the basic old-age insurance premium intermittently (except those who are unemployed during the period of receiving unemployment insurance benefits or do not pay according to the relevant regulations), the insured meets the conditions for receiving pensions stipulated by the state. When calculating the basic pension, the calculation base of the basic pension will be moved forward year by year according to the cumulative intermittent payment time to the average salary of employees in the corresponding year (the cumulative intermittent payment time is calculated at 65,438 per full year).

For example, if someone retires in 2020, the normal basic pension is 20 19 ×20% of the average social wage, but the old-age insurance is suspended for 30 months and 2.5 years before retirement, and the basic pension is 20 17 ×20% of the average social wage.

4. Transfer and withdrawal

① Transfer in different places: confirm that the social security paid by the original social security has been settled, and go to the social security bureau to handle the transfer form with the resignation form of the original unit. Then confirm the social security payment at the new social security payment place, and the social security account number already exists. Finally, with the new social security payment voucher, personal ID card and the social security transfer form issued by the original social security location, the social security account will be connected in different places in the current social security location. According to the latest national social security policy, only the social security payment period is transferred, and the payment amount is not transferred. At present, the national transfer of social security has been carried out. When you leave your job (especially when you are employed in a different place), you can settle part of the housing provident fund in one lump sum. Among them, the part paid by units and individuals can be obtained.

(2) Resignation and job-hopping: Pension insurance can be interrupted, and it doesn't matter if it is interrupted halfway. Finally, the cumulative number of years, but the more you pay, the more your pension will be. Handling transfer procedures: just issue a transfer form in the original unit and hand it over to the new unit to continue. The two can be combined to calculate the payment period, and then go through the retirement procedures, and the pension benefits will not be affected. The transfer of medical insurance is basically the same.

(2) Medical insurance

1. Payment proportion

Proportion of medical insurance payment: 9% for the unit and 2% for the individual 2%+ 10/0 yuan (serious illness as a whole).

Enjoy treatment

① Settlement ratio

A. Medical expenses that meet the requirements of basic medical insurance in the year (65438+1October/-June 65438+February 3 1) and exceed 2,000 yuan shall be reimbursed.

B 50% of the dispatched personnel will be reimbursed within the contract period, and 50% will be paid by the individual. In a year, the maximum reimbursement for outpatient and emergency services paid to dispatched personnel is 20,000 yuan.

② Save important documents.

The insured shall properly keep the outpatient medical documents (including receipts and prescriptions below a large amount) in the designated hospitals as medical expense reimbursement vouchers.

3. Transfer and withdrawal

① Transfer and reimbursement

A. medical insurance is more important. If it is interrupted for more than three months, it is invalid. After three months, you have to pay for it yourself. Everyone has a passbook for medical insurance, which will be used for life.

B. The unit shall pay 9% per month, and the individual shall pay 2% plus 10 yuan as a whole for serious illness. The overall plan for serious illness is only for hospitalization, and 1 1% is credited to the individual medical insurance account by the state every month. According to the regulations, those who paid medical insurance on June 5438+ 10, 2008 can use credit card to buy medicine or see outpatient service from February 2008, and hospitalization expenses can be reimbursed from July 2008.

C in some areas, it is stipulated that you must pay 25 years of medical insurance after retirement to enjoy it for life, so if you retire at the age of 55, you must start paying medical insurance at the latest at the age of 30.

② Abstinence

Bring my ID card and resignation certificate, go through the withdrawal formalities at the medical insurance management center, and bring the withdrawal slip to the designated bank to withdraw cash.

(3) Unemployment insurance

1. Payment proportion

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

2. Calculation problems

Unemployment insurance cannot be enjoyed until it has been paid for one year. Generally, it is paid in 2 months 1, 4 months for 2 years, but it is 24 months at most in a lifetime. Taking Nanjing as an example, the monthly standard of unemployment insurance in Nanjing is 60 1 yuan, and the minimum standard in urban areas is 5 18 yuan. If someone started to pay insurance in June 5438+ 10/2008, and you were dismissed from the company in June 5438+1 0/2009, you can ask the company to give you unemployment insurance for two months. If you pay insurance based on 1369 this year, you can get at least 1000 yuan or 20,000 yuan more in those two months. Your contract with this company expires in 2009 10+June 5438. If I don't want to renew my contract, I can also ask the company to provide you with unemployment insurance for two months and then leave your job, which is also more than 800 yuan. That is to say, when the contract expires or the company dismisses, you can ask the company to pay unemployment insurance according to the proportion of unemployment benefits for two months a year. If the company refuses to handle the case, it can file a lawsuit, and the winning rate is 100%. However, if you resign before the contract expires, even if you pay 1 year, you can't enjoy unemployment insurance.

Enjoy treatment

(1) Conditions for receiving unemployment insurance benefits: The conditions for receiving unemployment insurance benefits must be met. For example, if you go to the street office where your registered permanent residence is located and get an employment permit, it means that you must have the will to apply for a job after you lose your job, so that you can get it. In addition, pensions and unemployment benefits cannot be enjoyed at the same time.

Unemployment insurance has been paid continuously for more than one year. After the files are returned to the street, you can enjoy unemployment insurance benefits in the street.

③ Medical subsidy during the period of receiving unemployment insurance benefits: refers to the subsidy paid to the unemployed for medical expenses incurred during the period of receiving unemployment insurance benefits. According to the relevant policies and regulations of different places.

(4) Funeral subsidies for unemployed people who died during the period of receiving unemployment insurance benefits and pensions for their spouses and immediate family members shall be implemented in accordance with relevant regulations in different places.

4. Transfer and payment

Although unemployment insurance must be paid, it has little to do with us (if you graduated from college and belong to the cadre status, your file can be kept in the talent market). It doesn't matter if you stop, even if you are unemployed, you can't get unemployment benefits. Unless the cadre status is changed to the worker status (which is generally crazy), the pension will be paid as a worker after retirement. Only the unemployed registered in the street can apply for unemployment insurance (the file of workers' identity is placed in the street, and the identity of cadres is placed in talents or units).

② Go through the transfer formalities: you don't need to go through the formalities, just go to the new unit to continue working.

(4) Industrial injury insurance

1. Payment proportion

The company pays you 1% every month, and individuals don't have to pay a penny; Industrial injury insurance determines the industrial injury rate according to the industry scope of the unit, which is between 0.5% and 2%.

2. Application materials

If an accident happens unfortunately during the contract period, you need to ask the enterprise for a description of the situation and affix the official seal of the enterprise, and apply for work-related injury identification as soon as possible (preferably within three working days) and provide the following materials:

(1) First diagnosis or hospitalization record.

② Occupational disease diagnosis certificate (one original and one copy each)

(3) Traffic accidents should provide the accident award of the traffic brigade or the traffic accident confirmation of the traffic department.

④ Copy of ID card

⑤ Original labor contract within the validity period.

3. Preventive measures

① There are two ways to declare work-related injuries: one is to declare by the unit, which is valid within 30 days; There is also a personal declaration, which is valid for one year. However, due to injury or other reasons, the longer the delay, the less evidence, and the personal declaration will also delay a lot of time and energy because of not understanding the process.

② Pay attention to the limitation of work-related injury procedures. If a work-related injury occurs on July 1 2007, it must be reported to the unit immediately, and the evidence and accident appraisal certificate issued by the police and the medical records of medical treatment or hospitalization after the work-related injury are handed over to the unit, and the unit can take these materials for work-related injury appraisal. The unit must send the valid materials of work-related injury identification to the work-related injury identification center before August 1 2007. If it is more than one month from the date of your work injury, it may be difficult to identify the work injury. If the unit does not give the appraisal, I can take the materials to the appraisal center for appraisal, and it is best not to exceed one month.

(3) Industrial injury insurance is rarely used. This insurance will be used if there is an accident at work or at work. However, in practice, many people do not pay attention to the preservation of evidence in accidents, which leads to the inability to enjoy industrial injury insurance. For example, if someone gets hit by a car after work, they should call the police as soon as possible and let the police investigate the records and take photos to collect evidence. After the police handle it, they will issue something similar to an accident appraisal book, and the parties can take the accident appraisal book to the unit to ask for a work-related injury report.

4. Transfer and withdrawal

At present, work-related injury insurance is paid by the unit for employees, not by individuals, so there is no personal account transfer. Going to work in other places or resigning can only depend on whether the new unit can re-apply for work-related injury insurance and enjoy relevant treatment after handling it.

(5) Maternity insurance

1. Payment proportion

The company pays you 1% every month, and the individual doesn't have to pay a penny.

2. Reimbursable items

(1) Conditions to be met for declaration:

A. The payment of maternity insurance before childbirth has reached 1 year.

B. Social security payment base is declared normally.

② Reimbursable items:

Expenses related to childbirth can be reimbursed. The scope of reimbursement includes maternity allowance, maternity medical expenses, family planning operation medical expenses and other maternity-related expenses stipulated by the state and this Municipality. Among them, maternity allowance can be enjoyed not only by female employees, but also by male employees (who meet the family planning policy and receive the honor certificate of the only child parents), and male employees can also enjoy 10 day nursing leave allowance.

Maternity allowance is calculated according to the payment base of the month when female employees give birth divided by 30 and multiplied by the number of days of maternity leave. Maternity allowance is the salary of female employees during maternity leave. If the maternity allowance is lower than my salary standard, the difference will be made up by the enterprise.

B Maternity medical expenses include medical examination expenses, delivery expenses, operation expenses, hospitalization expenses and medicine expenses incurred by female employees due to pregnancy and childbirth.

C the medical expenses of family planning operation include the medical expenses incurred by employees due to family planning.

Description of other information

Male employees who have participated in maternity insurance have paid maternity insurance premium 12 months continuously, and their spouses belong to non-urban population who have not participated in maternity insurance, urban unemployed people or have participated in maternity insurance but the payment is insufficient 12 months (excluding overdue payment), and they are entitled to a one-time maternity medical subsidy of 50% of female employees' reproductive medical expenses according to regulations. The subsidy standards are as follows:

① Cesarean section or cesarean section abortion after 7 months of pregnancy 1.500 yuan;

② Delivery or abortion after 7 months of pregnancy 1 1,000 yuan;

(3) 500 yuan who is pregnant for more than 3 months but less than 7 months and gives birth or miscarries;

(4) 150 yuan who miscarried within 3 months of pregnancy;

⑤ Multiple births increase 200 yuan for each additional baby.

Enjoy treatment

From the beginning of card establishment to the end of childbirth, all the expenses of childbirth are settled with the medical insurance center in real time, and individuals only need to bear the expenses not covered by maternity insurance. As for how to issue the maternity allowance, it may still need to be handled by the unit. Please consult the labor and social security department for details. For example, a girl's monthly salary is 1 1,000 yuan, and she began to pay maternity insurance on June 1 day, 2008. The payment base is 1 1,369 yuan. She was pregnant in March 2008 and gave birth to a child in Hiuke on June 5438+2, 2009. Then, after she leaves the hospital, she should hand over all the materials such as marriage certificate (unmarried children can't be reimbursed), one-child certificate (generally speaking, two children can't be reimbursed), medical records, all invoices for building large and small cards, hospitalization and operation expenses, hospitalization list, discharge summary and so on to the company. If she spent 500 yuan on the examination when she was pregnant, she spent 2000 yuan on hospitalization and surgery when she gave birth. Generally speaking, companies can basically reimburse within the scope of medical insurance regulations. The money returned after reimbursement includes: 500 inspection fee +2000 hospitalization fee+1.369 yuan/month ×4 months = 7976 yuan. Among them, 65,438 yuan +0.369 yuan/month ×4 months, which is specially subsidized by the medical insurance center for girls who are reimbursed, is the average salary that only girls can get when they are reimbursed for maternity insurance. So if she gives birth to a child, she will not only spend money, but also earn four months' salary. But note: maternity insurance must be paid for at least one year to enjoy.

In addition, boys also pay maternity insurance. If a boy's wife doesn't have a job or his work unit doesn't pay maternity insurance, and his wife has paid maternity insurance for more than one year when she gave birth, then he can also reimburse maternity insurance. Take the previous example as an example. He can only reimburse 500 examination fee+half of 2000 hospitalization fee = 1.250 yuan, but he can't enjoy 1.369 yuan/month ×4 months' salary subsidy. This is also a rare policy of "discriminating against men" in China. Therefore, it is suggested that girls should start looking for a unit to pay maternity insurance one year in advance before giving birth; If a boy wants to marry a wife, he'd better marry a girl who paid maternity insurance for one year when she gave birth and earned more than himself.

Supplement: Steps to Create Large and Small Cards

(1) birth permit (for the street where the household registration is located) (with household registration book, marriage certificate and ID card).

(2) Build a small card (with the birth certificate, go to the hospital where the registered permanent residence is located and get the contact manual for pregnant women).

(3) Building a big card (when building a small card, tell the doctor to go to the designated hospital, the doctor will issue a certificate, then go to the designated hospital with the certificate, and then build a big card in the designated hospital)

(6) Housing accumulation fund

1. Payment proportion

Provident fund contribution ratio: the individual contribution ratio is 65438+ 00% of the average salary of employees; Enterprises choose the proportion of housing provident fund payment according to the actual situation. In principle, the maximum wage shall not exceed 10% of the average wage of employees.

Enjoy treatment

If someone's average salary is 3000 yuan, and the contribution ratio of provident fund is 10%, and the unit pays 300 yuan every month, and deducts 300 yuan from his salary, then when buying a house, it is 600 yuan. Provident funds can be used to buy houses, repay loans, decorate and so on. If land can be found to build a house, the money for building a house can also be drawn from the provident fund; If you don't use the money all the time, you can withdraw all the money when you finally retire.

Note: The portion of the provident fund and supplementary provident fund that exceeds 12% (the portion paid by individuals and enterprises) also needs to be included in the tax base. For example, 7% of the provident fund and 8% of the supplementary provident fund add up to 15%. Then the personal deduction of 3% will be counted in the tax payable. At the same time, 3% of the enterprise, although not deducted from the personal salary, is still included in the tax base. In other words, individuals have to pay for the tax adjustment of this fee.

4. Transfer and withdrawal

① Transfer

Open an account in the new unit first, give the account to the original unit, and let the original unit transfer the money from the original account to the new account. Remarks: The Provident Fund Center will send each employee's statement to the company every June, showing the current amount of money in your account.

② Quit (taking Chongqing as an example)

A. Employees who withdraw housing provident fund shall submit a written application for withdrawal of housing provident fund to the unit according to the conditions for withdrawal of housing provident fund, and attach a copy of relevant certification materials;

B. After the unit reviews and agrees to the employee's application for withdrawal of housing provident fund, it shall fill in the Application for Withdrawal of Chongqing Provident Fund, which shall be signed by the unit leader and stamped with the reserved seal; If it belongs to the object of revocation, the handling outlets shall handle the revocation procedures; If it belongs to the withdrawal object, it must be approved by the fund center before withdrawal;

C. After carefully examining the Application for Withdrawal of Housing Provident Fund in Chongqing and various supporting documents sent by the handling bank outlets, print the deposit voucher of the provident fund and the interest voucher for cancellation of the provident fund account, and the unit or employee shall go through the withdrawal formalities with the bank deposit voucher and interest voucher.