Proportion of income and expenditure of endowment insurance

As we all know, the contribution rate of social insurance refers to the proportion of the total social insurance paid by employees and employers to individual wages. In the enterprise, we have corresponding regulations every month and need to pay them; The family stipulates that social security shall be paid by enterprises and individuals according to the corresponding proportion. 1. What is the contribution ratio of social security and endowment insurance? (1) enterprise payment amount = approved total wages of enterprise employees × 20%; Individual contributions of employees = approved payment base ×8% (currently 8%); Pay 22% of the employee's average monthly salary in the previous year. The old policy is that 3% of individual contributions and unit contributions are all transferred to individual pension accounts, and 19% of unit contributions are transferred to social pooling, while the new policy is to transfer 3% of unit contributions to social pooling to solve the problem of empty pension accounts. (two) individual workers (including individual industrial and commercial households and freelancers) payment amount = approved payment base x18%. For example, in April 2003, Hebei Province announced that the social wage in 2002 was 747 yuan per month, so the payment base can be selected between 747-224 1 yuan. The minimum annual payment is 747×18 %×12 =1613.5 yuan, and the maximum is 2241×18 %×12. According to the average monthly salary of employees in the previous year (the minimum is 60% of the salary of employees in the previous year in this city; The highest figure is 8% of the city's employees' wages in the previous year. Among them, the proportion of payment is divided into two categories: enterprises and individual workers. First, all kinds of enterprises pay 20% of the total wages of employees, and employees pay 7% of the individual contribution base (7% in 2003, one percentage point higher in two years, and finally 8%). The part paid by individual employees shall be withheld and remitted by the enterprise. 2) Individual workers, including individual industrial and commercial households and freelancers, shall pay 18%, all of which shall be borne by themselves. Second, the collection method of social insurance premium is 1, and the proportional insurance premium system is based on the wage income of the insured and stipulates a certain proportion, so as to collect insurance premium. Adopting the proportional system, the main purpose of social insurance is to compensate the income lost by the insured in risk accidents in order to maintain their minimum living. Therefore, we should refer to his usual income, on the one hand, as a standard to measure payment, on the other hand, as the basis for premium calculation. The biggest drawback of the work-based proportional insurance system is that the burden of social insurance is directly related to wages. Whether employers and employees bear social insurance premiums or one of them bears social insurance premiums, the burden of social insurance is manifested in the increase of labor costs, which will lead to capital crowding out labor, which will lead to an increase in unemployment. 2. The system of matching insurance premium means that no matter how much the insured or his employer earns, the same amount of insurance premium should be charged. The advantages of this system are simple calculation and easy to be universally realized. Moreover, in countries that collect insurance premiums in this way, the payment system is generally divided equally, which has the significance of equal income and expenditure. But its defect is that low-income people and high-income people pay the same premium, which is obviously unfair in terms of affordability. Enterprise payment amount = approved total wages of enterprise employees × 20%; Individual contributions of employees = approved payment base ×8% (currently 8%); Pay 22% of the employee's average monthly salary in the previous year.

Legal objectivity:

"Social Insurance Law of People's Republic of China (PRC)" Article 16 Individuals who participate in the basic old-age insurance will receive the basic old-age pension on a monthly basis if they have paid for fifteen years at the statutory retirement age. Individuals who participate in the basic old-age insurance and pay less than fifteen years when they reach the statutory retirement age can pay for fifteen years and receive the basic pension on a monthly basis; Can also be transferred to the new rural social endowment insurance or urban residents' social endowment insurance, enjoy the corresponding pension insurance benefits in accordance with the provisions of the State Council. Article 12 of the Social Insurance Law of People's Republic of China (PRC), the employing unit shall pay the basic old-age insurance premium in proportion to the total wages of its employees as stipulated by the state, and record it in the basic old-age insurance pooling fund. Employees shall pay the basic old-age insurance premium in accordance with the proportion of wages stipulated by the state and record it in their personal accounts. Individual industrial and commercial households without employees, part-time employees who have not participated in the basic old-age insurance in the employing unit and other flexible employees who have participated in the basic old-age insurance shall pay the basic old-age insurance premiums in accordance with state regulations and record them in the basic old-age insurance pooling fund and individual accounts respectively.