Social security tax rate

Legal analysis: 1. Basic old-age insurance: the unit contribution rate is 20%, and the employee individual contribution rate is 8%. The contribution rate of individual economic organizations is 12%, and the individual contribution rate of employees is 8%.

2. Basic medical insurance: the unit contribution rate is 8%. The proportion of employees' individual contributions is 2%.

3. Unemployment insurance: the unit contribution rate is 2%. Employee individual contribution rate 1%.

4. Work-related injury insurance: according to the risk degree of the industry, determine the benchmark rate of this unit, and control the benchmark rate between 0.5% and 3%, and adjust it in time according to the relevant situation. Employees do not pay their own fees.

5. Maternity insurance: the contribution rate of state organs and fully funded institutions is 0.4%; The enterprise contribution rate is 0.8%; The contribution rate of other employers can choose 0.4% or 0.8%. Employees do not pay their own fees.

Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.

Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.

Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.

Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.

No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.

Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers.

Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.