Yunnan province social security payment base 2022

The base of social security payment in Yunnan in 2022 is between 60% and 300%.

The payment base of social security generally includes the lowest 40%, the first 60%, the second 80%, the third 100% and the highest 300%. The specific payment grade is related to personal occupation and income. The payment base of urban workers is mainly divided into three grades, which are 60%, 100% and 300% respectively.

First, the payment base

Endowment insurance: 60%-300% of the average social wage in Yunnan Province;

Industrial injury insurance: the base is the same as the old-age insurance;

Maternity insurance: the base is the same as the old-age insurance;

Medical insurance: subject to the approval of each district, the executable base of Guandu District is 201945,2416,2790;

Unemployment insurance: the minimum base is the minimum wage standard issued by the local Ministry of Labor and Social Security that year, with no upper limit;

Housing accumulation fund: according to the local minimum wage standard of the year, it was set as 1 100 yuan in 2065, 438+03 yuan in the upper line, 300% in the upper line and 438+0274 yuan in the upper line.

Second, the proportion of payment.

Endowment insurance: the unit pays 20% and pays 8% by itself;

Industrial injury insurance: the unit pays 0.5%-2%, and the individual does not have to pay;

Maternity insurance: the unit pays 0.9%, and the individual does not have to pay;

Medical insurance: the unit pays 10% to make overall plans for aggravating special diseases, and the individual pays 16.74 yuan, and the 0 yuan for major diseases is 65438+. Overall planning of serious and serious diseases: unit contribution = 0.6% of the average annual salary of the society, and individual contribution = 1 number of people within yuan;

Unemployment insurance: the unit pays 2%, and the individual pays1%;

Housing accumulation fund: the unit pays 5%- 12%, and the individual pays 5%-12% the same as the unit amount;

Third, payment calculation.

Total contribution of the unit: pension base *20%+(0.5%~2%)+0.9%+ medical base * 10%+ 16.74+ unemployment insurance base *2%.

Total individual contributions: pension base *8%+ medical base *2%+ 1+ unemployment insurance base * 1%.

legal ground

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

Article 12 The employing unit shall pay the basic old-age insurance premium according to the proportion of the total wages of employees 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.

Article 60 The employing unit shall declare on its own and pay social insurance premiums in full and on time. Except for legal reasons such as force majeure, the payment shall not be postponed or reduced. 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.

Regulations of Yunnan province on the collection and payment of social insurance premiums

Fourteenth payment units shall, according to the number of employees, the total wages of employees, etc., regularly report the amount of social insurance premiums to social insurance agencies; According to the amount approved by the social insurance agency, pay the social insurance premium to the local competent tax authorities in full within the prescribed time limit, and fulfill the obligation of withholding and remitting the social insurance premium that the payer should pay according to law.

After the payer without withholding unit declares the approved annual payment amount to the social insurance agency and determines the payment method, he shall go through the one-time or regular payment formalities with the competent local tax authorities.

Fifteenth payment units in any of the following circumstances, social insurance agencies temporarily according to the unit last month to pay 1 10% to determine the amount of payment; If the amount was not paid last month, the social insurance agency shall temporarily determine the amount to be paid according to the operating conditions of the unit and the number of employees:

(a) failing to declare the amount of social insurance premiums payable in accordance with the provisions;

(2) Failing to set up account books or destroying account books and vouchers;

(three) the accounts are chaotic, the original documents are incomplete, and it is difficult to calculate;

(four) refused to provide the number of employees, total wages and other related payment information.

After the payer completes the declaration procedures and pays the social insurance premium according to the approved number, the social insurance agency shall settle the account according to the regulations.