Proportion of individual accounts of flexible employees

The proportion of individual accounts for flexible employees is 8%.

Flexible employees participate in the basic old-age insurance, and the payment ratio is 20%, and 8% is included in the personal account. Personal account funds account for 40% of the total payment, and the remaining 60% enters the social pooling fund. The accumulation of personal account funds has a direct impact on the amount of pension received by flexible employees after retirement. Flexible employees bear their own pension insurance costs, and can choose the payment base, which is generally 40- 100% of the average monthly salary of local employees in the previous year. After reaching the statutory retirement age, you will receive a monthly pension. The calculation method takes into account the payment period, personal account balance and the average salary of employees in the previous year when you retire.

Other components of social security payment for flexible employees:

1, basic old-age insurance: it usually includes two parts: personal account and social pooling;

2. Basic medical insurance: it may include individual contributions and government subsidies;

3. Unemployment insurance: generally shared by individuals and the government;

4. Work-related injury insurance: Usually, the government determines the proportion of payment according to the degree of industry risk;

5. Maternity insurance: The general government will determine the contribution ratio according to the policy.

To sum up, flexible employees need to pay 20% of the basic old-age insurance, of which 8% goes into personal accounts, accounting for 40% of the total payment, which affects the pension amount; The remaining 60% belongs to the social pooling fund. The calculation of pension will consider the payment period, the balance of personal account and the average salary of employees when they retire. Individuals can choose the payment base according to the local salary level.

Legal basis:

People's Republic of China (PRC) social insurance law

Article 58

The employing unit shall, within 30 days from the date of employment, apply to the social insurance agency for social insurance registration for its employees. If the social insurance has not been registered, the social insurance agency shall verify the social insurance premium it should pay. Employees-free individual industrial and commercial households who voluntarily participate in social insurance, part-time employees who do not participate in social insurance in the employing unit and other flexible employees shall apply to the social insurance agency for social insurance registration. The state establishes a national unified personal social security number. Personal social security number is a citizen's identity number.

Article 60

The employing unit shall declare itself and pay social insurance premiums in full and on time, and shall not postpone or reduce the payment except for legal reasons such as force majeure. The social insurance premiums that employees should pay shall be withheld and remitted by the employer, and the employer shall inform me of the details of paying social insurance premiums on a monthly basis. Individual industrial and commercial households without employees, part-time employees who have not participated in social insurance in the employing units and other flexible employees can pay social insurance premiums directly to the social insurance premium collection agencies.

Article 63

If the employer fails to pay social insurance premiums in full and on time, the social insurance premium collection agency shall order it to pay or make up within a time limit. If the employer fails to pay or repay the social insurance premium within the time limit, the social insurance premium collection agency may inquire about its deposit account in banks and other financial institutions; And can apply to the relevant administrative departments at or above the county level to make a decision on the allocation of social insurance premiums, and notify their bank or other financial institutions in writing to allocate social insurance premiums. If the balance of the employer's account is less than the social insurance premium that should be paid, the social insurance premium collection agency may require the employer to provide guarantee and sign a deferred payment agreement. If the employer fails to pay the social insurance premium in full and fails to provide guarantee, the social insurance premium collection agency may apply to the people's court for sealing up, distraining and auctioning the property whose value is equivalent to the social insurance premium that should be paid, so as to offset the social insurance premium with the proceeds from the auction.