How to calculate the proportion of social security units and individuals in Shenzhen in 2022?

1. Shenzhen social security proportional units and individuals 2022 algorithm

Shenzhen household registration personnel:

Pension insurance contribution ratio: unit contribution 14%, individual contribution 8%, total: 22%;

Payment ratio of medical insurance: unit payment ratio is 6.2% 0.5% (maternity insurance), and individual payment ratio is 2%, totaling 8.7%;

Unemployment insurance payment ratio: 2% for the unit and 3% for the individual 1%;

Payment ratio of work-related injury insurance: the unit pays 0.4%, 0.8%, 1.2% (according to the actual payment rate after the floating rate is implemented), and the individual does not pay.

The payment ratio of five insurances and one gold is unified throughout the country. The payment ratio of five insurances and one gold is different in the whole country, and the fees paid in different places are also different, because the payment base is approved according to the average wage of the local society.

The payment ratio of five insurances and one gold is: 8% for medical insurance employers and 2% for individuals; Pension insurance employers pay 20% and individuals pay 8%; Work injury insurance and maternity insurance are paid by the employer at 0.5% and 0.8%; Unemployment insurance employer 1.5%, individual pays 0.5%; The employer and the individual shall bear no more than 12% of the housing accumulation fund respectively, and the specific proportion shall be subject to the laws and regulations of the local labor department.

Second, the payment wage base:

The payment of endowment insurance for non-registered employees is based on the total monthly salary of employees, but it shall not be higher than 300% of the average monthly salary of employees in the previous year, and the minimum shall not be lower than the minimum monthly salary level in this Municipality. (From July 2008 1, the minimum wage in the special zone is 1000, and the minimum wage outside the special zone is 900. In the past, the minimum wage was 850 in the SAR and 750 outside the SAR)

The average monthly salary of on-the-job employees in the year above the payment of hospitalization medical insurance for non-registered employees is the base. (In 2007, the average monthly salary of employees in Shenzhen was 3,233 yuan)

Non-registered employees pay social security fees every month, according to the minimum standard of more than 80 yuan.

Endowment insurance: individual contribution 1000X8%=80, and unit contribution1000x10% =100 (calculated according to the minimum wage standard in 2008, it is 900 outside the customs; Personal contributions are credited to personal accounts, and all unit contributions are credited to mutual aid from August 2006, but not to personal accounts).

Medical insurance (calculated by hospitalization insurance, no other examples are given here): individual contribution is 3233X0.2%=6.5, and unit contribution is 3,233x0.8% = 25.8 (calculated by the average monthly salary of Shenzhen employees in 2007).

The monthly social security payment of non-deep households totals 86.5 yuan, and the total pension medical care of the unit is 125.8 yuan (excluding work-related injuries and unemployment).

legal ground

Regulations for the implementation of the social security law

Article 2 When an individual who participates in the basic old-age insurance for employees reaches the statutory retirement age, if the accumulated payment is less than fifteen years, the payment may be extended to fifteen years. After the implementation of the Social Insurance Law, if the payment is extended for five years but still less than fifteen years, it can be paid in one lump sum for fifteen years.

Article 3 Individuals who participate in the basic old-age insurance for employees who have paid less than 15 years after reaching the statutory retirement age (including extending the payment in accordance with Article 2) may apply for transfer to the new rural social endowment insurance or urban residents' social endowment insurance where their household registration is located, and enjoy the corresponding old-age insurance benefits.