How to calculate the social security paid by the unit?

In order to make up for the loss of employee's personal account amount caused by the enterprise's late payment of employee's old-age insurance premium, the overdue old-age insurance premium shall be implemented in accordance with DocumentNo.. 19997. The calculation method is as follows:

Payment amount = the average social wage of the previous year at the time of payment * (the annual payment wage base should be added with% of the average social wage) ×× payment ratio× payment coefficient.

The calculation method of social security payment is as follows: payment amount = average social wage of the previous year at the time of payment * (base salary of the payable year and average social wage) * payment ratio * payment coefficient, in which: the payment ratio is implemented according to the current enterprise payment ratio, that is, 28%, 20% for enterprises and 8% for individuals. The starting point of the repayment coefficient is 1. 1, and the coefficient increases by 0. 1 every year before the repayment year, and is calculated year by year.

1. Repayment amount: Repayment amount = average salary of social workers in the previous year at the time of repayment × arrears index of the year to be compensated × payment ratio × repayment coefficient.

2. Personal account gold Personal account gold = average salary of social workers in the previous year × unpaid index of the year to be paid × 1 1% × payment coefficient.

3. Individual contribution in personal account = individual contribution = average salary of social workers in the previous year × annual arrears indicator × individual contribution ratio × contribution coefficient.

4. The supplementary year in the calculation formula of individual account fund and individual account fund payment shall not be earlier than 1 996.

5. Cumulative calculation of overdue amount.