Calculation of five insurances and one gold

The calculation formula of five insurances and one gold is as follows: endowment insurance: 20% of the unit (all included in the overall fund) and 8% of the individual (all included in the personal account). Medical insurance: unit 10%, individual 2%+3 yuan unemployment insurance: unit 1%, individual 0.2%; Work injury insurance: the unit pays 0.5% for you every month, and the individual does not pay; Maternity insurance: the unit pays 0.8% for you every month, and the individual does not pay; Provident fund: according to the actual situation of the enterprise, choose the proportion of housing provident fund payment. But in principle, the maximum shall not exceed 10% of the average wage of employees. Starting from the second half of 20 10, all employers are required to pay the housing accumulation fund at 12% of their wages. Units and individuals are 65438+ 02% of salary.

First of all, as the main content of China's social insurance, five insurances and one gold is an administrative act, which refers to a social security system in which the state raises funds through various channels through legislation, and gives economic compensation to workers when their labor income decreases due to old age, unemployment, illness, work injury and maternity, so that they can enjoy basic living security. It has the characteristics of compulsory, mutual assistance and universality. Among them, "five insurances" refer to five insurances: endowment insurance, medical insurance, unemployment insurance, work injury insurance and maternity insurance. "One gold" refers to the housing accumulation fund. As for endowment insurance, medical insurance and unemployment insurance, these three kinds of insurance are premiums paid by enterprises and individuals, while industrial injury insurance and maternity insurance are entirely borne by enterprises, and individuals do not need to pay them. Endowment insurance = salary × individual contribution ratio+salary × unit contribution ratio; Medical insurance = salary × individual contribution ratio+salary × unit contribution ratio; Unemployment insurance = salary × individual contribution ratio+salary × unit contribution ratio.

Legal basis:

Regulations on the administration of declaration and payment of social insurance premiums

second

These Provisions shall apply to the employer's declaration of payment and the collection of social insurance premiums by social insurance agencies.

The social insurance premiums mentioned in these Provisions refer to the basic old-age insurance premiums, basic medical insurance premiums, work-related injury insurance premiums, unemployment insurance premiums and maternity insurance premiums paid by employers and their employees according to law.

labour law

Article 70

The state develops social insurance, establishes social insurance system and social insurance fund, so that workers can get help and compensation in old age, illness, work injury, unemployment and childbirth.

Article 71

The level of social insurance should be compatible with the level of social and economic development and social affordability.

Article 72

The social insurance fund shall determine the source of funds according to the types of insurance and gradually implement social pooling. Employers and workers must participate in social insurance and pay social insurance premiums according to law.

Article 73

Workers shall enjoy social insurance benefits according to law under the following circumstances:

(1) Retirement;

(2) getting sick;

(3) Being disabled at work or suffering from occupational diseases;

(4) unemployment;

(5) bearing.

After the death of an employee, his survivors shall enjoy the survivors' allowance according to law.

The conditions and standards for workers to enjoy social insurance benefits shall be stipulated by laws and regulations.

Social insurance premiums enjoyed by workers must be paid in full and on time.

Article 75

The state encourages employers to establish supplementary insurance for workers according to actual conditions.