What is the proportion of social security payment?

In reality, the more developed areas, the more employees pay attention to social security. Especially in first-tier cities, social security has become an important criterion for finding a job because it is linked to the qualification of buying a house and a car. 1. What is the ratio of individual contributions to unit contributions? Social security should be paid according to the actual salary, and the proportion is generally 25% for the unit and 8% for the individual. Please consult the Social Security Bureau for details. Second, the characteristics of social insurance 1: the objective basis of social insurance is the risks existing in the labor field, and the object of insurance is the personal life of workers; Feature 2: The subject of social insurance is specific. Including workers (including their relatives) and employers; Feature 3: Social insurance is compulsory; Feature 4: the purpose of social insurance is to maintain the reproduction of labor force; Feature 5: The insurance fund comes from the contributions and financial support of employers and workers. Insurance coverage is limited to employees, excluding other social members. The insurance coverage is limited to all kinds of risks in labor risks, excluding other risks such as property and economy. Third, the collection method of social insurance premiums 1, proportional insurance system This method is based on the salary income of the insured and stipulates a certain proportion, thus collecting insurance premiums. Adopting the proportional system, the initial main purpose of social insurance is to compensate the income lost by the insured in risk accidents in order to maintain their minimum living. Therefore, we should refer to his usual income, on the one hand, as a standard to measure payment, on the other hand, as the basis for premium calculation. The biggest drawback of the work-based proportional insurance system is that the burden of social insurance is directly related to wages. Whether employers and employees bear social insurance premiums or one of them bears social insurance premiums, the burden of social insurance is manifested in the increase of labor costs, which will lead to capital crowding out labor, which will lead to an increase in unemployment. 2. The system of matching insurance premium means that no matter how much the insured or his employer earns, the same amount of insurance premium should be charged. The advantages of this system are simple calculation and easy to be universally realized. Moreover, in countries that collect insurance premiums in this way, the payment system is generally divided equally, which has the significance of equal income and expenditure. But its defect is that low-income people and high-income people pay the same premium, which is obviously unfair in terms of affordability. To sum up, we can know that social security should be paid according to the actual salary, and the payment ratio is generally 25% for the unit and 8% for the individual.

Legal objectivity:

I. Proportion of basic old-age insurance premiums According to the decision of the State Council on establishing a unified basic old-age insurance system for enterprise employees, the proportion of basic old-age insurance premiums paid by enterprises (hereinafter referred to as enterprise contributions) shall generally not exceed 20% of the total wages of enterprises (including those included in personal accounts), and the specific proportion shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government. A few provinces, autonomous regions and municipalities directly under the Central Government should report to the Ministry of Labor and the Ministry of Finance for approval if it is really necessary to exceed 20% of the total wages of enterprises because of the large number of retirees and the heavy burden of endowment insurance. The proportion of basic old-age insurance premiums paid by individuals (hereinafter referred to as individual contributions) shall not be less than 4% of my contributions in 1997, and shall increase by 1 percentage point every two years from 1998, and finally reach 8% of my contributions. In areas where conditions permit and in years when wages increase rapidly, the growth rate of individual contributions should be appropriately accelerated. II. Proportion of collection of basic medical insurance premiums According to the State Council's Decision on Establishing a Basic Medical Insurance System for Urban Employees, the basic medical insurance premiums are paid by both employers and employees. The employer's contribution rate should be controlled at about 6% of the total wages of employees, and the employee's contribution rate is generally 2% of his salary income. With the development of economy, the contribution rates of employers and employees can be adjusted accordingly. Three. According to the Unemployment Insurance Regulations, urban enterprises and institutions pay unemployment insurance premiums at 2% of their total wages. Workers in urban enterprises and institutions pay unemployment insurance premiums at 0% of their wages. Farmers contract workers recruited by urban enterprises and institutions do not pay unemployment insurance premiums. The people's governments of provinces, autonomous regions and municipalities directly under the Central Government may, with the approval of the State Council, appropriately adjust the unemployment insurance rates in their respective administrative regions according to the number of unemployed people and the amount of unemployment insurance funds. Four. Proportion of work-related injury insurance premiums According to the Trial Measures for Work-related Injury Insurance for Enterprise Employees, work-related injury insurance premiums are paid by enterprises according to a certain proportion of the total wages of employees, and individual employees do not pay work-related injury insurance premiums. Work-related injury insurance premiums are subject to different rates according to the casualty risks and occupational hazards of various industries. The labor administrative department shall evaluate the safety and health status of the enterprise in the previous year and the cost of work-related injury insurance, appropriately adjust the work-related injury insurance rate of the enterprise in the next year, and implement a floating rate. V. Proportion of Maternity Insurance Fees According to the Trial Measures for Maternity Insurance for Enterprise Employees, the proportion of maternity insurance fees is determined by the local people's government according to the number of family planning, maternity allowance, maternity medical expenses and other expenses, and can be adjusted according to the expenses, but the maximum amount shall not exceed 0% of the total wages. Maternity insurance premiums paid by enterprises are included in the management expenses of enterprises as the period expenses. Self-employed workers do not pay maternity insurance premiums.