List of social security payment bases in Shenzhen

Legal analysis: First, the payment base of endowment insurance: it is the total salary of employees last month, the highest is three times the average monthly salary of employees in full-caliber urban units in Shenzhen last year, and the lowest is the minimum monthly salary of 2,200 yuan in Shenzhen. Payment ratio: the individual contribution ratio of employees with and without deep households is 8%, and the unit contribution ratio is 15% and 14% respectively. Second, medical insurance In Shenzhen, medical insurance is divided into first, second and third grades according to payment and corresponding treatment. If the employee is a deep household, the unit can participate in the first medical insurance, and can choose one of the above three files to participate. 1. The first payment base of medical insurance: the total wages of employees last month, with the highest being three times the average monthly wages of employees in Shenzhen last year and the lowest being 60% of the average monthly wages of employees in Shenzhen last year. At present, its highest and lowest are 3 1938 yuan and 6387.6 yuan respectively. Payment ratio: non-enterprise units are 8.2% (basic+land compensation), of which units pay 6.2% and individuals pay 2%. Enterprise unit 7.2% (basic+land compensation), of which unit pays 5.2% and individual pays 2%. 2. The second payment base of medical insurance: the average monthly salary of employees in Shenzhen last year. After adjustment, the payment ratio is calculated as 10646 yuan: 0.8% (foundation+land compensation), of which 0.6% is for the unit and 0.2% is for the individual.

Legal basis: Article 15 of the Social Insurance Law of People's Republic of China (PRC) consists of overall pension and individual account pension. The basic pension is determined according to factors such as individual cumulative payment years, payment wages, average salary of local employees, personal account amount, average life expectancy of urban population, etc.