Tianjin social security payment standard in 2022

Tianjin social insurance payment ratio

Endowment insurance: the company pays 19% and the individual pays 8%;

Unemployment insurance: the company pays 0.5% and the individual pays 0.5%;

Industrial injury insurance: the company pays 0.7%, and the individual does not;

Maternity insurance: the company pays 0.5%, and the individual does not;

Medical insurance: the company pays 1 1%, and the individual pays 2%.

Proportion of social insurance contributions of individual industrial and commercial households and flexible employees in Tianjin

Endowment insurance: the payment ratio is 20%, which is included in the personal account of 8%;

Medical insurance: the payment ratio is 8%.

Determination of employee social security payment base

Precautions:

1. All social insurance premiums, housing accumulation fund and personal adjustment tax directly withheld from employees' wages should be included in the payment base.

2 units in the form of cash or bank deposits to pay transportation subsidies, telephone subsidies, lunch subsidies, holiday fees, high temperature, high altitude, underground, toxic and harmful special post allowances should be included in the payment base.

3, the unit through after-tax profit commission or dividends paid to individual employees' wages, should be included in the base pay.

4, the implementation of the basic wage system of workers, according to the turnover or operating performance of the commission income, should be included in the payment base.

5, after the implementation of business contract or cost responsibility, the unit will no longer reimburse the staff's travel expenses, and 60% of its contracted income should be included in the payment base.