How does a company pay for social security? How to calculate premiums

One, the company to pay social security how to pay

First of all, in the enterprise's jurisdiction to open the enterprise social security account, and then the enterprise has been insured employees social security relationship transferred to the enterprise account. Then in the first month of the social security contributions in the social security printing payment details (details include the employee's name, ID number, contribution base, etc.).

And for the same city commissioned the withholding of social security procedures (which is to the enterprise account bank for), and then only need to submit to the social security each month to increase or decrease the number of participants in the table. Due to the different information required to open an enterprise social security account and handle the increase in employee social security procedures are not the same, but also often adjusted, so the specific information required should be in accordance with the jurisdiction of the social security.

Second, the company to pay social security how to calculate the premium

Contribution amount = contribution base multiplied by the contribution ratio.

1, social security contribution base

Social security contribution base, is the enterprise or the individual employee used to calculate the payroll base for social insurance premiums, with this base multiplied by the rate, is the amount of social insurance premiums should be paid by the enterprise or the individual.

The social security contribution base in each region is linked to the local average wage data. It is determined according to the monthly average of all wage income earned by employees from January to December of the previous year. It is determined once a year, and after it is determined, there will be no further changes within a year. The time for declaration and adjustment of the social security base is usually in July.

Enterprises generally take the total wages of enterprise employees as the contribution base, and half of the employees' personal half of the average monthly salary of the previous year as the wage base for personal social insurance premiums. In China, the contribution base is approved by the social insurance agency according to the declaration of the employer, according to the law.

2. Contribution ratio

The contribution ratio is the rate of social insurance premiums. For different types of social insurance, the implementation of different contribution rates

Enterprises to pay social insurance need to bring all the relevant materials and certificates to the local social security bureau to open an account and take the employee's social security declaration approved form, through the bank to pay; social security contributions to the amount of the enterprise or the employee's salary base multiplied by the local rate for the social security premiums payable.

Third, the employee left the month of social security need to be paid by the company

Employee joining or leaving the month of work is not full month, the employer should pay the employee's social security premiums for the month. However, the same month the employee has been employed in two units, the first unit to pay, in accordance with the principle of non-repetition of insurance contributions, the second unit does not need to repeat the payment of social security contributions for the month.

In general, if an employee leaves his job at the beginning or end of the month, he does not pay the social security of the month; if he leaves his job at the end of the month, he generally pays the social security of the month; if an employee leaves his job on the last day of the expiration of the social security of the month, he does not pay the social security of the month, and if he leaves his job on the last day of the participation in the social security of the month, he pays the social security of the month.

Employees leave the post within 15 days of the enterprise to apply for employees to leave the post procedures to ensure that employees in the next unit of normal insurance; in the staff did not do before leaving the post procedures, the unit unauthorized early termination of the social security of employees is illegal. So, whether the employee left the month of social security payment, depending on the specific date of departure, but also with the unit consultation.