Is there a difference between self-employed individuals paying five insurances and companies?

The types of insurance that pay social security are different. Self-employed individuals only need to pay endowment insurance and medical insurance, while companies need to pay five insurances to bear different social security costs: self-employed individuals pay the full amount, and companies pay social security for employees, and the expenses are shared by the company and employees.

The five insurances paid by individuals and the five insurances paid by companies for employees are different in nature, different in payment base, different in payment amount and different in payment place. Social security pension, medical care and unemployment insurance paid by units and individuals are borne by units, while maternity insurance and industrial injury insurance are paid by units, accounting for the bulk of the units; All expenses incurred by individuals in paying social security, endowment insurance and medical insurance shall be borne by themselves.

First, the difference between enterprise social security and individual social security

The main differences between social security paid by enterprises and social security paid by individuals are: 1, with different attributes. Enterprise social security belongs to employee insurance, including pension, medical care, work injury, maternity and unemployment. Personal social security belongs to urban and rural residents' insurance, although it also includes pension and medical insurance, but the nature of the two is still different. 2. The payment base is different. The base of enterprise social security is the average salary of employees in the previous year, which is limited by the lower and upper limits of the deposit base. The payment base of personal social security is fixed at high, medium and low levels for individuals to choose. 3. Different payment amounts. Pension, medical care and unemployment insurance are shared by units and individuals, while maternity insurance and industrial injury insurance are only paid by units. 4. The place of payment is different. The social security paid by the unit is not local or foreign. As long as you work full-time, you can pay social security at the employee's workplace. Individuals who pay social security must be locals, and foreigners need to return to their domicile to pay social security.

Second, what is the difference between social security itself and the unit?

1, their coverage is different:

Employee social security is what we usually call five insurances and one gold, which generally includes endowment insurance, medical insurance, work injury insurance, unemployment insurance and maternity insurance. Among them, only old-age medical care and unemployment insurance require individual contributions, and the rest are paid by enterprises. Flexible employment insurance generally has only three insurances, namely, endowment insurance, medical insurance and unemployment insurance. There is no industrial injury insurance and maternity insurance.

2, the payment ratio is different:

Both of them determine the payment base according to the average social wage of last year, but most of the social security expenses of urban workers' social security are borne by the company, and the proportion of individual contributions is generally about 10% of wages. However, because there is no company to bear the cost, the proportion of flexible employees can reach about 20% of the payment base.

3. Mandatory differences:

It is a legal obligation for companies to pay social security for employees, and it is a series of legal responsibilities not to pay social security for employees. Flexible employment social security mainly depends on individual autonomy, and can be interrupted at any time if you don't want to pay.

Three, the proportion of institutions to pay five insurance and one gold.

1。 Endowment insurance: the unit pays 20% and the individual pays 8%.

2. Medical insurance: the unit pays 8% and the individual pays 2%.

3. Work-related injury insurance: the unit pays 0. 2%, individuals do not pay.

4. Maternity insurance: the unit pays 0. 8%, individuals do not pay.

5. Unemployment insurance: unit contribution 1%, individual contribution 1%.

6. The contribution ratio of housing provident fund units and individuals is 12% respectively. It should be noted that the payment ratio of five insurances and one gold in different regions may be different, depending on the payment ratio in their respective regions.

I hope the above content can help you. Please consult a professional lawyer if you have any other questions.

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

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.