How much is the flexible employment payment included in the personal account?

When flexible employees pay social security, only 40% enter individual accounts (pension, medical care and unemployment insurance) and 60% enter overall accounts (serious illness medical care, supplementary medical insurance and provident fund). The social security payment base for flexible employees is:

1, basic old-age insurance

The basic old-age insurance payment base for flexible employees is generally the average monthly salary of local employees in the previous year. The payment ratio is 20%, of which 8% is included in the personal account and 12% is included in the overall account.

2. Basic medical insurance

The basic medical insurance payment base for flexible employees is generally the average monthly salary of local employees in the previous year. The payment ratio is 10%, all of which are included in the overall account.

3. Unemployment insurance

The payment base of unemployment insurance for flexible employees is generally the average monthly salary of local employees in the previous year. The payment ratio is 2%, all of which are included in the overall account.

Measures for payment of social security for flexible employees

1, monthly payment: flexible employees can choose to pay social security fees on a monthly basis and pay them in full and on time.

2. Pay quarterly: In some areas, flexible employees are allowed to pay social security fees quarterly, which should be paid in full and on time.

3. Annual payment: In some areas, flexible employees are allowed to pay social security fees annually, and pay them in full and on time every year.

Generally speaking, the social security paid by flexible employees is calculated at 20% of the average salary, of which 40% is included in the personal account.

Legal basis:

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

Article 10

Employees shall participate in the basic old-age insurance, and the employer and employees shall jointly pay the basic old-age insurance premium. Individual industrial and commercial households without employees, part-time employees who have not participated in the basic old-age insurance in the employer and other flexible employees can participate in the basic old-age insurance, and individuals pay the basic old-age insurance premium. The measures for the endowment insurance of civil servants and staff managed by reference to the Civil Service Law shall be formulated by the State Council.

Article 23

Employees should participate in the basic medical insurance for employees, and employers and employees should pay the basic medical insurance premiums in accordance with state regulations. Individual industrial and commercial households without employees, part-time employees who have not participated in the basic medical insurance for employees and other flexible employees can participate in the basic medical insurance for employees, and individuals pay the basic medical insurance premium in accordance with state regulations.

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.