What fees do individual industrial and commercial households need to pay for social security for employees?

There are two main real identities of employees' social security contributions. One is to pay as an enterprise employee, with an individual contribution rate of 8% and an enterprise contribution rate of 16%. The other is to pay as a flexible employee, with a payment ratio of 20%, and the payment amount is determined according to the local published deposit base.

Self-employed individuals with employment relations will apply for social security such as old-age insurance for employed persons in accordance with the provisions of the Social Security Law. Although the scale of self-employed households is very small and the total number of workers employed is not very large, strictly speaking, self-employed households with employment relations should belong to small and medium-sized enterprises. Because there are self-employed people instead of enterprises, the payment of social security is not as strict as that of enterprises.

Self-employed individuals who have employment relations shall pay pension insurance, social medical insurance, unemployment insurance, maternity insurance and industrial injury insurance for their employees in accordance with the provisions of the Social Security Law. Whether to pay industrial injury insurance should be determined according to the risk level of the enterprise. However, due to the fact that the contribution rate of work-related injury insurance is not very high and the total number of employed people is very small, it is very important to pay work-related injury insurance to avoid the business risks caused by work-related injuries in the future.

According to the requirements of the system, due to the small scale of self-employed enterprises and the small number of employees, in order to ensure the self-employed as one of the effective measures to solve social problems such as employment, the proportion of self-employed contributions in social endowment insurance is basically implemented in accordance with the proportion of self-employed contributions in the country.

For example, according to the Regulations on Basic Endowment Insurance for Enterprise Employees in Jiangsu Province, self-employed workers and freelancers paid 20% of the average monthly income of employees in our province in the previous year. Among them, self-employed individuals pay 8%, and self-employed owners pay 12%. 8% paid by employees is credited to individual account, and 12% paid by self-employed individuals is credited to overall account. Although the 12% paid by self-employed owners is 4 percentage points lower than the 16% paid by ordinary enterprises, the benefits enjoyed by employees after retirement have not changed.

Self-employed individuals without employees, because they are both bosses and employees, the overall payment ratio is 20%, and the self-employed business owners bear all the payment amount. You're like freelancers. In the medical insurance part, the contribution ratio of self-employed individuals and enterprises has not changed, and they are all paid according to the ratio of 8%. Among them, employees pay 2% and self-employed individuals pay 6%, which are credited to personal accounts and medical fund accounts respectively.

According to the regulations, self-employed individuals also need to pay unemployment insurance. At present, the proportion of unemployment insurance payment in most areas is 1%. Individual industrial and commercial households and employees who have employment relations each pay 0.5%, some pay 0.7%, and employees pay 0.3%. No matter what the situation, because the payment ratio is very low, the cost of work is very small.

Maternity insurance, now because it has been paid in medical insurance, the employed workers do not pay it themselves, and the individual industrial and commercial owners pay it according to the proportion of 0.5%, including medical insurance, and the individual industrial and commercial owners bear the proportion of 6.5%; The proportion of industrial and commercial insurance contributions is not too high as a whole. If the probability of safety accidents in the industry engaged by self-employed individuals is low, it is not necessary to pay. Then, if you work in dangerous positions, such as interior decoration, engineering construction, manufacturing, etc. It is more appropriate to pay work-related injury insurance, which can effectively avoid the economic risks of the boss.