How to calculate social security individual contributions and company contributions?

Social security fees are calculated and paid by enterprises and individuals:

Enterprise social security fee = unit payment base * unit commitment ratio,

Personal social security fee = unit payment base * individual Chengdu Poly,

Social security (social insurance) refers to the institutional arrangement that the state raises funds through various channels such as legislation according to the principle that rights and obligations correspond, and provides material help (including cash subsidies and services) to the insured when they encounter risks such as old age, illness, work injury, unemployment and maternity, so that they can enjoy basic living security and avoid or reduce economic losses.

Social insurance is compulsory. According to national laws, employers and workers must participate in social insurance and pay social insurance premiums according to law. The cost of social insurance is related to the individual's salary level and contribution ratio. According to the level of economic development in different regions, the proportion of social security contributions is also different, and the payment base is determined according to the monthly average annual salary of employees in the previous year. What is the proportion of social security undertaken by companies and individuals?

The proportion of social security contributions, taking the social security base of 3,000 yuan as an example:

1, endowment insurance: the company pays 20%, that is, 600 yuan; Individuals pay 8%, 240 yuan;

2. Unemployment insurance: the company pays 1.5%, that is, 45 yuan; Individuals pay 0,5%;

3. Work-related injury insurance: the company pays 1, 0%, which is 30 yuan; Individuals do not pay fees;

4. Maternity insurance: the company pays 0.8%, that is, 24 yuan; Individuals do not pay fees;

5. Medical insurance: the company pays 10%, that is, 300 yuan; Individuals pay 2%+3 yuan, or 60+3 yuan.

legal ground

Social insurance law

Article 58 An employing unit shall, within 30 days from the date of employment, apply to the social insurance agency for social insurance registration for its employees. If the social insurance has not been registered, the social insurance agency shall verify the social insurance premium it should pay.

Employees-free individual industrial and commercial households who voluntarily participate in social insurance, part-time employees who do not participate in social insurance in the employing unit and other flexible employees shall apply to the social insurance agency for social insurance registration.

The state establishes a national unified personal social security number. Personal social security number is a citizen's identity number.