What is the standard of enterprise social security payment?

I. What is the standard of individual social security contributions According to the relevant regulations, the social security contributions of public institutions are as follows: endowment insurance, the unit contribution rate is 20%, and the individual contribution rate is 8%. Medical insurance, the unit contribution ratio is 8%, and the individual contribution ratio is 2%. Industrial injury insurance, the unit payment ratio is 0.2%, and individuals do not pay; Maternity insurance, the unit payment ratio is 0.8%, and individuals do not pay; Unemployment insurance, the unit contribution ratio is 1%, and the individual contribution ratio is 1%. It should be reminded that the payment policies of five insurances and one gold are different in local institutions, and the social security payment ratio of specific institutions can be consulted with the local social security bureau. Legal basis: 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 in proportion to the total wages of its employees as 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. The sharing subjects of social insurance premiums are countries, enterprises and individuals. The different combinations of these three subjects have produced many ways of sharing expenses. Even in the same country, different social insurance projects may adopt different insurance cost sharing methods, in which employers and employees pay the fees, and the government bears the ultimate responsibility. Methods In the method of sharing insurance expenses between employers and employees, it can be subdivided into several situations: 1, rate sharing system 2, rate difference sharing system 3, progressive rate endowment insurance: the unit pays 2 1% per month and 8% by itself; Medical insurance: the unit pays 9% per month and 2% unemployment insurance by itself: the unit pays 2% per month and pays1%by itself; Work-related injury insurance: the company pays 0.5% per month without any maternity insurance; the company pays 0.8% per month without any housing accumulation fund; the company pays 8% per month for you, and you pay 8% yourself. The monthly payment ratio is 8%+2%+ 1%+8%= 19%. That is to say, if you pay 190 yuan a month and the company pays 4 13, the social security account will increase by 4 13+ 190 = 603 every month. Every province and city will issue a "minimum payment base of social insurance" at the beginning of July every year. The base is the average salary+welfare+of employees in the previous year. But if your salary is higher than the base, for example, if you take 3,000 yuan a month, your company will pay you 3,000× 41.3% =1.239 yuan a month, and you will pay 3,000×19%+= 570 yuan a month. It is simple to determine the base number given to you by the company: if so, then your base number is almost 300÷ 19%≈ 1578 yuan. Second, how to calculate the social security payment base? Generally, my salary income in the previous year is the base of payment, and 60%-300% of the average social wage is the base of payment. For example, the average social wage 1000 yuan, and the payment base can be 600 yuan, 3000 yuan. 1. If the wage income of employees is higher than 300% of the local average wage of employees in the previous year, 300% of the local average wage of employees in the previous year will be the payment base; 2. If the wage income of employees is lower than 60% of the local average wage of employees in the previous year, 60% of the local average wage of employees in the previous year shall be the payment base; 3, the employee's salary is between 300% and 60%, according to the actual declaration. When it is impossible to determine the wage income of employees, the payment base shall be determined according to the local average wage of employees in the previous year published by the local labor administrative department. Social security will regularly check the base every year (March or July, in different places), and declare a new base according to the average monthly salary of employees in the previous year. It is necessary to prepare proof of these payroll.

Legal objectivity:

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

Article 33

Employees shall participate in work-related injury insurance, and the employer shall pay the work-related injury insurance premium, and the employees shall not pay the work-related injury insurance premium.

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

Article 34

The state determines the different rates of different industries according to the degree of industrial injury risk, and determines the rate grades of different industries according to the use of industrial injury insurance funds and the incidence of industrial injuries. Industry differential rates and intra-industry rates shall be formulated by the administrative department of social insurance of the State Council, and promulgated and implemented after being approved by the State Council. Social insurance agencies shall determine the employer's payment rate according to the employer's use of work-related injury insurance funds, the incidence of work-related injuries and the level of industry rates.