Hainan five insurance and one gold payment ratio

Legal analysis: 1. Pension insurance payment ratio: 20% for the unit (all included in the overall fund) and 8% for the individual (all included in the personal account).

2. The proportion of medical insurance payment: 8% for the unit and 2% for the individual;

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

4. Payment ratio of work-related injury insurance: unit 1%, and individuals do not need to pay;

5. Maternity insurance payment ratio: unit 1%, and individuals do not need to pay;

6. Housing accumulation fund: First of all, the payment base of housing accumulation fund is different from the five insurances. Strictly speaking, the payment base should be calculated according to the total income of employees in the previous year, not less than 60% of the local social wages in the previous year, and not more than 3 times the wages of social insurance companies in the previous year. However, in reality, most units only pay workers according to their monthly basic salary.

Proportion: 5%- 12%, and the employer can choose to adjust within this range. Generally, it is 8%, and the unit and individual contribute 1: 1.

Legal basis: Hainan province's comprehensive plan to reduce social insurance rates.

The first is to reduce the contribution rate of pension insurance units.

Since May 20 19 and 1 year, the unit contribution rate of the basic old-age insurance for urban workers in our province (including the basic old-age insurance for enterprises, institutions and institutions) has been reduced to 16%.

Two, continue to reduce the unemployment insurance and industrial injury insurance rates.

From May 65438 to May 1 day in 2065438, the contribution rate of unemployment insurance units in our province was reduced from 1% to 0.5%, and it will continue to be implemented until April 30, 2020; Work-related injury insurance will be reduced by 50% (0.1%~1.125%) on the basis of the current rate (0.2% ~ 2.25%) of the employer (including the construction industry that participates in work-related injury insurance by project), and will continue to be implemented until April 30, 2020.

Third, adjust the social security payment base policy.

Adjust the calculation caliber of the average wage of employed people. From May 2009 1, 2065438, the upper and lower limits of the social security individual contribution base were determined based on the average wages of employees in urban non-private units and the average wages of employees in urban private units in this province, and the social security contribution base of some insured persons and enterprises was reasonably reduced. According to statistical data, the Provincial Department of Human Resources and Social Security timely announced the average annual salary of employed persons.

During the period from May 65438 to May 1 day, 2009, when the average wage of employed persons in the whole province is announced, the actual payment index of the payer will be calculated and the pension will be paid for the part where the payment wage of the payer exceeds three times the average wage of employed persons in the whole province. In order to ensure the smooth convergence of pension benefits for retirees, this year's pension for retirees is still based on the average salary of employees in the province last year. Measures for the smooth transition of pensions for retirees shall be formulated separately according to the unified arrangements of Ministry of Human Resources and Social Security and the Ministry of Finance.

Improve the payment base policy for individual industrial and commercial households and flexible employees. From May 1 2065438, individual industrial and commercial households and flexible employees can participate in the basic old-age insurance for enterprise employees, and can choose an appropriate payment base between 60% and 300% of the average salary of employees in full-caliber urban units in this province.

Four, accelerate the province's pension insurance at the provincial level.

According to the relevant requirements of the Notice of Ministry of Human Resources and Social Security and the Ministry of Finance on Printing and Distributing the Implementation Measures of the Central Adjustment System of the Basic Old-age Insurance Fund for Enterprise Employees (Ministry of Human Resources and Social Security Fa [2018] No.59, hereinafter referred to as Document No.59), the departments of human resources and social security, finance, taxation, etc. accelerated their work progress, and completed the provincial unified collection and expenditure plan of the basic old-age insurance for enterprise employees in our province before the end of 20 19.