How much is the maximum deduction for five insurances and one gold a month in Beijing?

In Beijing, the average pre-tax salary of 6,000 yuan needs to pay five insurances and one gold (calculated according to the payment ratio of 22.2%), and the personal income tax is 35.04 yuan, which is actually 4,632.96 yuan.

In social insurance, all expenses are calculated based on the average annual salary of employees in the previous year (the first month's salary or the salary agreed in the labor contract is the payment base for new employees), and are paid by the unit and individual employees respectively.

The ratio stipulated in Beijing 20 15 is about:

Endowment insurance: the unit pays 20% and the individual pays 8%;

Medical insurance: the unit pays 9%+ 1% and the individual pays 2%+3%;

Unemployment insurance: the unit pays 1%, and the individual pays 0.2% (note: agricultural registered permanent residence does not pay);

Maternity insurance: the unit pays 0.8%, and the individual does not;

Industrial injury insurance: the unit pays 0.8%, and the individual does not pay;

Provident fund: unit contribution ratio 12%, individual contribution ratio 12%.

Social security is 22% of the salary payable, that is, 6000*22%= 1332 yuan.

The calculation formula of payroll tax is:

Taxable amount = (salary income-"five insurances and one gold"-deduction) × applicable tax rate-quick deduction.

On September 20 1 1, the adjusted 7-level excess progressive tax rate stipulates that if the monthly taxable income does not exceed 1500 yuan, the tax rate will be 3%, and several figures will be deducted quickly. 3,500 yuan is the starting point, deducting the part that social insurance individuals should bear and the part that provident fund individuals should pay, and calculating individual tax.

Taxable income = 6000-1332-3500 =1168, and taxable amount =168 * 3%-0 = 35.04 yuan.

The parties can also choose to pay the minimum wage or the corresponding pre-tax salary of 6000 yuan. Personal income tax is not required for the provident fund. If mortgage to buy a house needs it, the proportion of provident fund can be set higher.

Further reading: How to buy insurance, which is good, and teach you how to avoid these "pits" of insurance.