What is five insurances and one housing fund for enterprises? What is the payment standard?

"Five insurances" refers to five types of insurance, including endowment insurance, medical insurance, unemployment insurance, work-related injury insurance and maternity insurance; "One gold" refers to the housing provident fund.

The contribution rates are as follows:

Pension insurance contribution ratio: 20% for units (all included in the overall planning**), 8% for individuals (all allocated to personal accounts);

Medical insurance payment ratio: 10% for units, 2% + 3 yuan for individuals;

Unemployment insurance contribution ratio: 1% for units, 1% for individuals;

Work-related injury insurance contribution ratio: the unit pays for you every month, and the individual does not pay;

Proportion of maternity insurance contributions: the unit pays for you every month, and the individual does not pay;

Provident Fund: 12% of the salary for both units and individuals.

Pension insurance: the unit pays 21% for you every month, and you pay 8% yourself;

Medical insurance: The unit pays 9% for you every month, and you pay 2% plus 10 yuan for serious illness co-ordination (major illness co-ordination is mainly in charge of hospitalization);

Unemployment insurance: the employer pays 2% for you every month, and you pay 1% yourself;

Work-related injury insurance: the employer pays for you every month, and you don't have to pay a penny yourself;

Maternity insurance: The unit pays for you every month, and you don't have to pay a penny yourself;

When the company pays the five insurances and one housing fund, it will be determined according to the relevant proportions with the employees, so that each of them will bear their due share, and come to Huiyuan to carry out the complete purchase of the five insurances and one housing fund. The proportion of companies in different regions paying five insurances and one housing fund is not exactly the same, taking the proportion of enterprises in Beijing as an example to illustrate

The contribution rate of pension insurance is 16%;

The proportion of pre-work-related injury insurance is;

The proportion of unemployment insurance contributions is;

The proportion of maternity insurance contributions is;

The contribution rate of medical insurance is 9%;

The contribution rate of the housing provident fund is 5% to 12%.

Hello, the company's payment base for five insurances and one housing fund is the total salary of employees. The payment base of five insurances and one housing fund is the total salary of employees, and then the enterprise pays five insurances and one housing fund for employees according to the total salary of each employee in accordance with the payment ratio of five insurances and one housing fund stipulated by the state. Determination of the wage base of the five insurances:

The payment base of social security and provident fund is different, the social security payment base generally refers to the salary of the month, and the social security payment base is 60%-300% of the average social wage as the payment base, for example, the average social wage is 1,000 yuan, and the payment base can be 600 yuan - 3,000 yuan. The contribution base of the housing provident fund is based on the actual average monthly salary of the employee in the previous year. The five insurances and one housing fund include two parts: social security and provident fund, and social security includes five types of insurance: endowment insurance, medical insurance, unemployment insurance, work-related injury insurance and maternity insurance.

Generally speaking, among the five insurances and one housing fund paid by enterprises for employees, the costs of work-related injury insurance and maternity insurance do not have to be paid by individuals, so only the "three insurances and one housing fund" are deducted by individuals when reflected in the salary slips. The amount of the monthly payment fee = the payment base and the proportion of the payment.

The payment standard of five insurances and one housing fund:The proportion set by the local regulations varies.

1. Endowment insurance.

At present, the proportion of pension insurance contributions: 21% for units (all included in the overall planning**), 8% for individuals (all allocated to personal accounts).

2. Medical insurance.

Medical insurance contribution ratio: 9% for units and 2% for individuals.

3. Unemployment insurance.

Unemployment insurance contribution ratio: 2% for units and 1% for individuals.

4. Work-related injury insurance.

The employer pays for you every month, you don't have to pay a penny yourself, and the work-related injury insurance determines its work-related injury rate according to the scope of the industry the unit is divided into.

5. Maternity insurance.

The unit pays 1% for you every month, and you don't have to pay a penny yourself.

6. Housing provident fund.

Provident fund payment ratio: According to the actual situation of the enterprise, choose the housing provident fund payment ratio.

The proportion of five insurances and one housing fund is as follows:

Pension insurance contribution ratio: 20% for units (all included in the overall planning**), 8% for individuals (all allocated to personal accounts);

Medical insurance payment ratio: 10% for units, 2% + 3 yuan for individuals;

Unemployment insurance contribution ratio: 1% for units, 1% for individuals;

Work-related injury insurance contribution ratio: the unit pays for you every month, and the individual does not pay;

Proportion of maternity insurance contributions: the unit pays for you every month, and the individual does not pay;

Provident Fund: 12% of the salary for both units and individuals.

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China's provinces and cities of the "five social insurance and one housing fund" payment ratio is not the same, but the vast majority of provinces and cities pay the proportion of more than 40 of the total salary, so, these years, there are also deputies to the National People's Congress proposed to reduce the proportion of enterprises "five social insurance and one housing fund" payment.

In most places, the contribution ratio is like this:

Endowment insurance: 20 for the unit, 8 for the individual, medical insurance: 10 for the unit, 2 + 3 yuan for the individual to pay for serious illness.

Unemployment insurance: unit contribution ratio 1, individual contribution ratio agricultural household does not pay) work-related injury insurance: unit contribution ratio 1, individual does not pay.

Maternity insurance: the proportion of unit contribution is 1, and individuals do not pay.

Housing Provident Fund: Unit Contribution Ratio 12, Individual Contribution Ratio 12 That is to say, the proportion of individual payment of five insurances and one housing fund should be 8 + 2 +, that is, the total proportion of five social insurance and one housing fund paid by individuals is.

In principle, the payment standard of five social insurances and one housing fund is calculated according to the monthly average of the total salary of the employee in the previous year.

The formula for calculating the payment base of five insurances and one housing fund: monthly payment amount = monthly payment base The payment ratio of five insurances and one housing fund (Note: the monthly payment amount is the insurance amount paid in the current month, and the monthly payment base is the pre-tax salary of the payer, and the payment ratio is based on the corresponding payment ratio for different regions and different groups of people according to the national regulations every year.) )

Legal basis: Article 2 of the Social Insurance Law stipulates that the State shall establish social insurance systems such as basic endowment insurance, basic medical insurance, work-related injury insurance, unemployment insurance, and maternity insurance, so as to protect citizens' right to receive material assistance from the state and society in accordance with the law in the event of old age, illness, work-related injury, unemployment, childbirth, etc.

Five insurances and one housing fund are paid based on the total salary.

Legal analysisFive insurances and one housing fund refer to the collective name of several types of protective benefits given by employers to employees, including endowment insurance, medical insurance, unemployment insurance, work-related injury insurance, maternity insurance, and housing provident fund. The unit needs to bear a part of the five insurances and one housing fund, which is directly deducted from the unit's bank account, and the employee also needs to bear a part and deduct it from the employee's salary. Among them, endowment insurance, medical insurance and unemployment insurance, these three types of insurance are premiums paid jointly by enterprises and individuals; Work-related injury insurance and maternity insurance are entirely borne by the enterprise, and individuals do not need to pay for it.

The payment ratio of five insurances and one housing fund is: endowment insurance payment ratio: 20% for units (all included in the overall planning**), 8% for individuals (all allocated to personal accounts); Medical Insurance Contribution Ratio:

8% for units, 2% for individuals; Unemployment insurance contribution ratio: 2% for units and 1% for individuals. Work-related injury insurance contribution ratio: 1% per month for the unit; Maternity insurance contribution ratio:

The unit pays 1% every month; Provident fund contribution ratio: 5%-12%, the employer can decide and adjust within this range, the common is 8%. Individuals and Employers 1:

1 Equal contribution. The unit needs to declare the correct payment base of five insurances and one housing fund for employees every month to ensure the normal payment of five insurances and one housing fund. The payment base of five social insurances and one housing fund is based on the average salary of the employee in the previous year or the salary of the first month of employment.

Legal basisSocial Insurance Law of the People's Republic of China Article 58 An employer shall, within 30 days from the date of employment, apply to the social insurance agency for social insurance registration for its employees. If they fail to register for social insurance, the social insurance agency shall verify and approve the social insurance premiums they should pay. Individually-owned businesses without employees who voluntarily participate in social insurance, part-time employees who do not participate in social insurance at the employer, and other flexibly employed persons shall apply to the social insurance agency for social insurance registration.

The State shall establish a nationwide unified personal social security number. An individual's social security number is a citizenship number.

1. What is the standard for paying five insurances and one housing fund?

1. The definition of the standard payment of five insurances and one housing fund is as follows:

1) The five insurances of five insurances and one housing fund include endowment insurance, medical insurance, unemployment insurance, work-related injury insurance and maternity insurance; "One gold" refers to the housing provident fund.

2) The specific payment standards of the five insurances are different in each region, and it is necessary to consult the local labor department; The housing provident fund needs to choose the proportion of housing provident fund payment according to the actual situation of the enterprise.

2. Legal basis: Article 12 of the Social Insurance Law of the People's Republic of China.

The employer shall pay the basic pension insurance premiums in accordance with the proportion of the total wages of its employees stipulated by the state, and record it in the basic pension insurance pool**.

Employees shall pay basic pension insurance premiums in accordance with the proportion of their wages stipulated by the state, which shall be credited to their personal accounts.

Individually-owned businesses without employees, part-time employees who have not participated in the basic pension insurance in the employer, and other flexibly employed persons who participate in the basic pension insurance shall pay the basic pension insurance premiums in accordance with the provisions of the state, which shall be credited to the basic pension insurance co-ordination and personal accounts respectively.

2. What is the difference between social security and five insurances and one housing fund?

1. The concept is different; Social security is the abbreviation of social insurance, which refers to five types of insurance: endowment insurance, medical insurance, maternity insurance, unemployment insurance, and work-related injury insurance; Five insurances and one housing fund refer to endowment insurance, medical insurance, maternity insurance, unemployment insurance, work-related injury insurance and housing provident fund;

2. The scope is different; Social insurance only includes five types of insurance, such as endowment insurance, but five insurances and one housing fund also include housing provident fund.