What is the base for Shenzhen to pay social security accumulation fund?

The social security base is one of the calculation bases for employees to pay social security fees, and its calculation method is social security fees paid = social security base paid × social security contribution ratio.

First, the social insurance base is referred to as the social security base, which refers to the social insurance payment base of employees in a social security year. It is determined according to the average monthly salary and salary tax amount of the previous year declared by employees from June 1 day to February 1 day. 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.

The second is the upper limit of the payment base, which means that the part where the wage income of employees exceeds the arithmetic average of the monthly average wage of employees in provinces and cities in the previous year by more than 300% is not included in the payment base;

The third is the lower limit of the payment base, which means that the wage income of employees is lower than 60% of the arithmetic average monthly salary of employees in provinces and cities in the previous year, and 60% of the arithmetic average monthly salary of employees in provinces and cities in the previous year is the payment base.

Shenzhen social security payment base is adjusted from July 2016.

Endowment insurance:

The online line has improved, and the offline line remains unchanged.

After the adjustment, the "online" payment base of endowment insurance has been improved.

According to the regulations, the payment base of endowment insurance is: "The payment base for employees to pay the basic endowment insurance premium every month is their total salary last month. If the total wages exceed 300% of the average monthly salary of employees in this city in the previous year, the excess will not be included in the payment base. "

According to the average monthly salary of employees in 20 15 years of 6753 yuan, the "online" payment base of endowment insurance is 20259 yuan. The "off-line" payment base of endowment insurance is the minimum wage standard announced by the municipal government, which has not changed at present and is still 2030 yuan.

Medical insurance:

The first payment base "offline" was adjusted to 4052 yuan.

In terms of medical insurance, the basic medical insurance policy of our city implements "one system and three files". Among them, the first file is paid at 8% of the payment salary, and the "online" and "offline" of the first file payment base have been improved. According to the regulations, the "online" of the first payment base is 300% of the average monthly salary of employees in the previous year, and the "offline" is 60% of the average monthly salary of employees in the previous year. According to the average monthly salary of employees in 20 15 years, the first "online" and "offline" payment bases of basic medical insurance are 20259 yuan and 4052 yuan respectively.

The second and third grades of basic medical insurance were paid monthly at 0.8% and 0.55% of the average monthly salary of employees in this city in the previous year, and the payment base was all adjusted to 6753 yuan. The monthly expenses for the second grade are about 54 yuan, of which the personal expenses are about 13.5 yuan. The monthly cost of the third gear is around 37 yuan.

Maternity insurance:

The payment base is also adjusted accordingly.

The employing unit shall pay the maternity insurance premium at the rate of 0.5% of the total wages of its employees last month. If the total wage exceeds 300% of the average monthly wage of employees in this Municipality last year, the maximum wage shall be calculated according to 300% of the average monthly wage of employees in this Municipality last year, and the minimum wage shall be the minimum wage standard in this Municipality. In other words, the payment base is "online" 20259 yuan and "offline" 2030 yuan.

Industrial injury insurance:

Funeral allowance for work-related death increased to 405 18 yuan.

In terms of work-related injury insurance, the amount of work-related injury insurance premium paid by the employer is the total wages of employees last month multiplied by the unit payment rate. The maximum payment base is 300% of the average monthly salary of employees in this city last year, that is, the "online" is 20259 yuan. "Offline" is the minimum wage standard announced by the municipal government, 2030 yuan.

In terms of compensation for work-related injuries, the funeral subsidy for workers' work-related deaths is the six-month average salary of employees in the overall planning area, which is adjusted to 405 18 yuan; In terms of compensation for work-related injuries, the funeral subsidy is the average monthly salary of employees in the overall planning area for six months, which is adjusted to 405 18 yuan.

Unemployment insurance:

The payment base has not changed.

The payment base of unemployment insurance has not changed. According to the regulations, the payment standard of unemployment insurance premium is: the employer pays 1% of the city's monthly minimum wage according to the number of employees who should participate in unemployment insurance; Employees pay 0.5% of the monthly minimum wage in this city on a monthly basis.

Social security contribution rate

endowment insurance

1, the average monthly salary of employees in the year above the individual contribution is the base (the minimum 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. The unit payment is paid according to 22% of the average monthly salary of the employee in the previous year. From June 65438+1 October1day, 2006, Ministry of Human Resources and Social Security adjusted the size of the individual pension account from 165438+ 0% of my contribution salary to 8%. The previous policy was that individual contributions and 3% unit contributions were all included in individual pension accounts, and unit contributions 19% were transferred to social pooling, while the new policy also included 3% of unit contributions in social pooling to solve the problem of empty accounts in pension accounts. [2]

medical insurance

Unit 10%, individual 2%;

unemployment insurance

Unit 1%, individual 0.2%;

employment injury insurance

According to the industry scope divided by the unit, the work injury rate is determined, and the work injury rate is between 0.5% and 2%;

maternity insurance

Payment ratio: 0.8% of the unit, and individuals do not pay.

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