Payment ratio of five insurances and one gold in Guangzhou

Endowment insurance: unit contribution ratio 12%, individual contribution ratio 8%.

Medical insurance: 8% for units and 2% for individuals.

Unemployment insurance: the unit pays 1.5%, and the individual pays 0.5%.

Industrial injury insurance: the unit pays 0.5%, and the individual does not have to pay.

Maternity insurance: the unit pays 0.85%, and the individual does not have to pay.

Housing accumulation fund: the proportion of units and individuals paying housing accumulation fund is 5%-20% respectively, and the specific proportion is selected by units and individuals according to the actual situation. Each unit can only choose one unit deposit ratio, and the individual deposit ratio should be equal to or higher than the unit deposit ratio. The deposit ratio is an integer multiple of 1%.

Five insurances and one fund, namely, endowment insurance, medical insurance, unemployment insurance, work injury insurance, maternity insurance and housing accumulation fund, refer to several kinds of security benefits provided by employers.

According to the provisions of the Social Insurance Law and the Regulations on the Management of Housing Provident Fund, pension insurance, medical insurance, unemployment insurance and housing provident fund are paid by enterprises and employees, while industrial injury insurance and maternity insurance are paid by enterprises. Among them, the proportion of individuals and units paying housing provident fund is 1: 1, and the unit can determine the contribution ratio between 5% and 12%. The most common deposit ratio is 8%, and all the provident fund goes into personal accounts and belongs to individuals.

2065438+March 17, 2006, Li Keqiang, Premier of the State Council of the People's Republic of China, People's Republic of China (PRC), stressed that there is room for appropriate adjustment of "five insurances and one fund", and the localities can appropriately reduce the deposit ratio according to the actual situation and solve the direct settlement of medical treatment in different provinces within two years.

From August 2065438 to August 2008, Fuzhou, Fujian issued the Implementation Opinions on Several Measures to Promote Cross-Strait Economic and Cultural Exchanges and Cooperation, so that Taiwan compatriots in Rongzhen can enjoy the same treatment as Fuzhou citizens with their Taiwan compatriots' certificates, and Taiwan Province compatriots working in Rongzhen can participate in the "five insurances and one gold" according to regulations and enjoy the same labor security treatment and medical and health services as Fuzhou residents.

Social insurance is a system enforced by the state through legislation to ensure that workers get basic living security in the case of old age, unemployment, illness, work injury and other incapacity. Including basic old-age insurance, unemployment insurance, medical insurance, industrial injury insurance, maternity insurance for female employees and rural old-age insurance.

The difference between social insurance and commercial insurance

(1) properties are different.

Social insurance is based on the national constitution, basic social policies and labor policies, and is implemented through national or local legislation. Commercial insurance is an aspect of national economic activities, and it is a business activity carried out by people's insurance companies by economic means. This commercial activity is realized by the insurer and the insured signing a contract on a voluntary basis.

(2) The objects and functions of insurance are different.

Social insurance targets workers and their immediate family members, and its function is to ensure the basic life of workers when they lose their ability to work and their jobs. This kind of protection is conducive to maintaining social equity and social stability. Commercial insurance takes the insured natural person as the insured object, and its function is to give the insured certain economic compensation according to the contract.

(3) Different levels of treatment

Social insurance starts from ensuring basic life and stabilizing society, and focuses on long-term basic life. The level of security is gradually improved with the rise of prices and the improvement of social production level. Commercial insurance only pays attention to one-time economic compensation, and the determination of compensation level only considers the insured's compensation amount, without considering other factors.

(4) Different management systems

The management system of social insurance is based on the functional departments of governments at all levels in charge of social insurance and their affiliated social insurance institutions. In order to realize the right of workers to enjoy social insurance benefits given by law, the social insurance affairs of workers are managed in a unified way. The management system of commercial insurance is the independent operation of all economic entities, and its management work revolves around the strict performance of insurance contracts.

(5) Different types of legislation.

Social insurance is one of the basic rights of workers stipulated by the state, and it is also the obligation of the state to workers, which belongs to the scope of labor legislation. Commercial insurance is a kind of financial activity, and the rights of both parties to the insurance contract are protected by the economic contract law, which belongs to the category of economic legislation.

Legal basis:

People's Republic of China (PRC) social insurance law

Tenth employees should participate in the basic old-age insurance, the basic old-age insurance premiums paid by the employer and employees. Individual industrial and commercial households without employees, part-time employees who have not participated in the basic old-age insurance in the employer and other flexible employees can participate in the basic old-age insurance, and individuals pay the basic old-age insurance premium. The measures for the endowment insurance of civil servants and staff managed by reference to the Civil Service Law shall be formulated by the State Council.

Twenty-third employees should participate in the basic medical insurance for employees, and the employer and employees should jointly pay the basic medical insurance premiums in accordance with state regulations. Individual industrial and commercial households without employees, part-time employees who have not participated in the basic medical insurance for employees and other flexible employees can participate in the basic medical insurance for employees, and individuals pay the basic medical insurance premium in accordance with state regulations.

Article 44 Employees shall participate in unemployment insurance, and employers and employees shall jointly pay unemployment insurance premiums in accordance with state regulations.

Fifty-third employees should participate in maternity insurance, the employer should pay maternity insurance premiums in accordance with state regulations, and employees do not pay maternity insurance premiums.