Minimum standard of social security payment base

The minimum standards of social security payment base are as follows:

1. Pension: 20% of the unit contribution base (2000 * 20% = 400 yuan) and 8% of the individual withholding base (2000 * 8% =160 yuan);

2. Unemployment: unit contribution 1.5% base (2000* 1.5%=30 yuan), individual withholding 0.5% base (2000*0.5%= 10 yuan), and individual migrant workers do not pay;

3. Work injury: According to the nature of the unit, the withholding ratio is different. Take a wholly foreign-owned enterprise as an example, pay according to 1% of the base (2000 * 1% = 20 yuan), and individuals do not pay;

4. Maternity: employees with foreign registered permanent residence are not covered by this insurance, and the payment base of employees with Beijing registered permanent residence is 0.8%(2000 * 0.8% = 16 yuan), and individuals do not pay;

5. Medical care: 9% of the base (basic medical care)+1% (large-sum overall planning) is paid by the unit (2000* 10%=200), and 2% (basic medical care) +3 (large-sum overall planning) is withheld by the individual (2000*2%+3=43 yuan).

6. Housing accumulation fund: both units and individuals pay 8% of the base (2000 * 8% =160 yuan, * * paid to 320 yuan), and those units with good conditions can apply for an increase to 10%.

According to the law, units and individuals bear 0.5% and 0% maternity insurance, 0.2% and 0% industrial injury insurance, 0.5% and 0.5% unemployment insurance, 5%, 7%, 5% and 2% medical insurance and 16% and 8% old-age insurance respectively. According to the minimum payment base, the minimum monthly payment is 893.34 yuan. Therefore, before calculating the monthly social security expenses, it is necessary to determine the social security payment base, and the social security expenses of each employee may be different. Because many units always pay according to the minimum standard in order to reduce expenses, we should also pay attention to the laws and regulations of Quanzhou social security base in 2022. Basically, the upper and lower limits of the social security payment base will be adjusted at the beginning of last year. All units need to report the salary base before they can calculate the five insurance expenses according to the reported social security payment base.

The base of social security contributions is linked to wages. The relationship between social security base and wages: the social security payment base should be based on the wages that workers should pay. In order to protect the rights and interests of workers, the amount of wages paid by employers to workers cannot be lower than the minimum wage. Minimum wage, excluding overtime, bonus, photocopying and welfare, but including social insurance paid. The average social wage refers to the average monthly wage income of all employees in statistical regions (such as the whole country, province, city and county), including state-owned enterprises, private enterprises, foreign enterprises and other employers, which is published by the Bureau of Statistics. It is an important basis for verifying the payment of social insurance and labor insurance benefits.

Social security is a kind of national welfare, including medical insurance, endowment insurance, maternity insurance, industrial injury insurance and unemployment insurance. Individuals who participate in the basic old-age insurance and pay less than fifteen years when they reach the statutory retirement age can pay for fifteen years and receive the basic pension on a monthly basis; Can also be transferred to the new rural social endowment insurance or urban residents' social endowment insurance, enjoy the corresponding pension insurance benefits in accordance with the provisions of the State Council.

The medical insurance for employees is shared by the unit and the employee * * *, with the unit contribution ratio of 10% and the individual contribution ratio of 2%. Individual monthly payment into the employee's personal medical insurance account belongs to the depositor. When we are on the platform, we can use the medical insurance personal account for consumption in designated medical insurance pharmacies and hospitals.

Legal basis:

People's Republic of China (PRC) social insurance law

Article 4 Employers and individuals who pay social insurance premiums according to law in People's Republic of China (PRC) have the right to inquire about payment records and personal rights and interests records, and ask social insurance agencies to provide social insurance consultation and other related services. Individuals enjoy social insurance benefits according to law and have the right to supervise the payment of their own units.

Twenty-third employees should participate in the basic medical insurance for employees, and employers and employees should pay the basic medical insurance premiums in accordance with state regulations.

Individual industrial and commercial households without employees, part-time employees who have not participated in the basic medical insurance for employees and other flexible employees can participate in the basic medical insurance for employees, and individuals pay the basic medical insurance premium in accordance with state regulations.

Twenty-seventh individuals who participate in the basic medical insurance for employees, when they reach the statutory retirement age, will no longer pay the basic medical insurance premium after retirement and enjoy the basic medical insurance benefits in accordance with state regulations; Those who have not reached the fixed number of years prescribed by the state may pay the fees to the fixed number of years prescribed by the state.

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.