The ratio of individual accounts to overall accounts of flexible employees.

The proportion of individual accounts of flexible employees in the total accounts is as follows:

1. If the average monthly salary of last year is lower than 60% of the average salary of employees in full-caliber urban units in the overall planning area last year, the payment base will be calculated at 60%;

2, more than 300% of the average wage of employees in urban units in the overall planning area last year, the payment base is calculated at 300%.

The social security payment standards for flexible employees are as follows:

1, no unit, flexible employment payment, the only social security that can be paid is medical insurance and endowment insurance, and the proportion of medical insurance payment is 8%;

2. The proportion of pension insurance payment is 20%, and the social security expenses of flexible employees are paid monthly. The specific payment standard is based on the average wage of the local society;

3. The minimum payment base is 60% of the average salary and the maximum is 300%. The insured can freely choose the base of payment;

4. Local hukou can go to the Social Security Bureau and participate in medical insurance and endowment insurance as a flexible employee. If you feel that you have difficulties, or you can't apply for a foreign account, you can also pay five insurances and one gold through the social security agency.

Pay attention to the following matters when paying social security for flexible employees:

1, flexible employees, if the social security participation is broken, it will also have an impact. Like other employee social security, it is not recommended to suspend payment for more than three months, because this will not only affect the calculation of continuous payment period, but also affect the use of medical insurance;

2. The old-age insurance has been paid off for more than three months, and the continuous payment period needs to be recalculated, but it can be guaranteed that the accumulated payment period will not be affected. Once the medical insurance is paid off, it cannot be used and needs to be used again.

To sum up, the payment base is unified as the average salary of local employees in the previous year, and the payment ratio is unified as 20%, of which 12% is credited to the overall fund and 8% is credited to the personal account. In practice, some places stipulate that flexible employees can choose the payment base between 60% and 300% of the average monthly salary of local employees in the previous year.

Legal basis:

Article 23 of People's Republic of China (PRC) Social Insurance Law

Employees should participate in the basic medical insurance for employees, and employers and employees should jointly 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.