The proportion of social security payment units and individuals is 20 14.

As we all know, the social insurance payment base is an important basis for calculating the social insurance premiums and social insurance benefits paid by employers and their employees. There are upper and lower limits, depending on the actual situation in each region. I. Social insurance base 1. Individual employees take the monthly average of their total salary income in the previous year as the monthly payment base of this year, in which: the new employees in this unit take the full salary income of the employee in the month of employment as the payment base; The insured unit takes the sum of the monthly payment bases of all the insured employees of the unit as the monthly payment base of the unit. The total wage income of employees in the previous year refers to all monetary income obtained by employees in the whole calendar year from June 65438+1 October1February 3 1 last year, including hourly wages, piecework wages, bonuses, allowances and subsidies, overtime wages and wages paid under special circumstances. 2. In view of the diversification of wage payment forms of employers, employees should pay attention to the following aspects when determining the payment base: (1) Social insurance premiums, housing accumulation funds and personal adjustment taxes directly withheld from employees' wages should be included in the payment base. (2) The transportation subsidies, telephone subsidies, lunch subsidies, festival fees, high temperature, high altitude, underground, toxic and harmful special post allowances paid by the unit to employees in the form of cash or bank deposits should be included in the payment base. (3) The wages paid by the unit to individual employees through after-tax profit commission or dividend should be included in the payment base. (4) Employees who implement the basic salary system will be included in the payment base according to their turnover or business performance. (5) after the implementation of business contracting or cost contracting, the unit will no longer reimburse the travel expenses of its employees, and 60% of its contracted income should be included in the payment base. Second, the proportion of individual social security contributions is 1, and the average monthly salary of employees above the individual contribution is the base (the minimum number is 40% of the salary of employees in the whole city in the previous year; The highest figure is 8% of the city's employees' wages in the previous year. 2, medical insurance, personal 2%+3 yuan. 3, unemployment insurance, personal 0.2%. 4, industrial injury insurance, individuals do not pay. 5, maternity insurance, individuals do not pay. Individual employees take the monthly average of their total wage income in the previous year as the monthly payment base of this year; Personal social security contribution ratio: old-age insurance, the average monthly salary of employees in the city in the previous year as the base (the minimum is 40% of the salary of employees in the city in the previous year; The highest figure is 8% of the city's employees' wages in the previous year; Medical insurance, individual 2%+3 yuan; Unemployment insurance, individual 0.2%; Industrial injury insurance, individuals do not pay; Maternity insurance, individuals do not pay.

Legal objectivity:

Article 12 of the full text of the Social Insurance Law of People's Republic of China (PRC) * * * The employer shall pay the basic old-age insurance premium according to the proportion of the total wages of employees 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.