Proportion of social security and provident fund paid by companies and individuals for employees

Legal analysis: 1. Endowment insurance: 24%, 16% shall be borne by the employer and 8% by the individual.

2. Medical insurance: the payment ratio is 12%, 10% shall be borne by the employer and 2% by the individual.

3. Unemployment insurance: the payment ratio is 1%, and the employer shall bear 0.8% and the individual shall bear 0.2%.

4. Work-related injury insurance: The payment ratio is 0.2%, which shall be borne by the employer in full. The employees enjoy the treatment and cannot pay.

5. Maternity insurance: the contribution rate is 0.8%, and all the expenses are borne by the employer. Employees who meet the relevant regulations can enjoy it, but they can't pay it themselves.

6. Housing accumulation fund: the payment ratio is 10%- 13%, and there is no rigid or mandatory provision according to the enterprise's own situation.

Legal basis: Article 18 of the Regulations on the Management of Housing Provident Fund stipulates that the deposit ratio of housing provident fund for employees and units shall not be less than 5% of the average monthly salary of employees in the previous year; Conditional cities can appropriately increase the deposit ratio. The specific deposit ratio shall be drawn up by the Housing Provident Fund Management Committee and submitted to the people's governments of provinces, autonomous regions and municipalities directly under the Central Government for approval after being audited by the people's governments at the corresponding levels.