Minimum base of five insurances and one gold in Shanghai in 2022

Five insurances and one gold refer to: endowment insurance, medical insurance, unemployment insurance, work injury insurance, maternity insurance and housing accumulation fund. Among them, the five insurance is also called social insurance, which corresponds to commercial insurance.

Shanghai social insurance: 16% paid by the old-age insurance unit and 8% paid by the individual; Medical insurance (including maternity insurance) is paid by 10.5% by the unit and 2% by the individual (including maternity insurance is not paid by the individual); Unemployment insurance units pay 0.5%, and individuals pay 0.5%; The basic rate of industrial injury insurance unit is 0.16%-10.52%, and individuals do not pay.

Shanghai housing accumulation fund: the unit pays 5%-7%, and the individual pays 5%-7% equally. Enterprises that meet certain conditions can apply to reduce the proportion of housing provident fund paid by units and individuals to less than 5%, and enterprises that are willing can also pay 1%-5% supplementary provident fund for employees. In both cases, units and individuals pay in the same proportion.

According to the requirements of the state, all provinces, autonomous regions and municipalities directly under the central government should verify the upper and lower limits of the social security payment base every year. In 20021year, the average salary of employees in full-caliber urban units in Shanghai was 1 1396 yuan/month. Based on this calculation, the upper limit of Shanghai social security payment base will be adjusted to 34 1 88 yuan/month from July, 2022. The lower limit of social security payment base should be 60% of the average salary of employees in full-caliber urban units in the previous year. Considering the impact of the current COVID-19 epidemic on economic and social development, in order to reduce the burden on enterprises, the lower limit of Shanghai social security payment base is determined according to 60% of the arithmetic average wage of employees in full-caliber urban units in 2020 and 2002 1 year, and adjusted from July 20221to 6520 yuan/month.

legal ground

Notice of Shanghai Municipality on Adjusting the Deposit Base, Proportion and Monthly Deposit Limit of Housing Provident Fund in 2022, Shanghai Provident Fund Management Committee [2022] No.4.

Third, the deposit ratio.

(A) the proportion of housing provident fund deposit

In 2022, the proportion of employees themselves and unit housing provident fund contributions will be 5%-7% respectively (rounded). Units can independently determine the specific deposit ratio of housing provident fund within the above proportion range.

(B) Supplementary housing provident fund deposit ratio

Units that deposit housing provident fund may voluntarily participate in the supplementary housing provident fund system. The contribution ratio of employees and units to supplementary housing provident fund is 1%-5% respectively (rounded value), and the specific ratio is determined by each unit according to the actual situation.

(three) to reduce the proportion of housing provident fund deposit or holdover

Enterprises that meet the prescribed conditions may apply for reducing the deposit ratio or holdover of housing provident fund in accordance with the Administrative Measures of Shanghai Municipality on Reducing the Deposit Ratio of Housing Provident Fund or Holding Over Housing Provident Fund (Shanghai Provident Fund Management Committee [2018] No.7) and other relevant regulations.