May I ask which master is the payment base for insurance?

1. What is the insurance payment base?

1. The insurance payment base is as follows:

1) The paying unit shall take the total salary of all employees in the previous month as the basic number of social insurance premiums paid in the current month. If the per capita monthly payment base is lower than 60% of the average monthly wage of the province in the previous year, the unit payment base shall be determined according to 60%; If it is higher than 300%, the unit payment base shall be determined according to 300%;

2) The total salary shall be calculated according to the caliber prescribed by the national statistical department, that is, the total amount of labor remuneration directly paid by each unit to all employees of the unit within a certain period of time;

3) The wages and remuneration paid by the paying unit to the retired and rehired personnel, co-insurance personnel, and personnel with social security relations in other units, and the relevant supporting materials such as retirement certificates, co-guarantees, and social security are not included in the payment base of the unit;

4) The average monthly salary income of the individual paying in the previous year shall be used as the positive number of social insurance premium payment base from July 1 of the current year to the end of June of the following year;

5) The calculation of wage income and total salary is consistent;

6) If the monthly salary income of the individual cannot be determined, the average monthly salary of employees in the province in the previous year shall be the payment base.

2. Legal basis: Article 15 of the Social Insurance Law of the People's Republic of China.

The basic pension consists of a pooled pension and a pension in an individual account.

The basic pension is determined according to factors such as the cumulative number of years of individual contributions, the salary paid, the average salary of local employees, the amount of personal accounts, and the average life expectancy of the urban population.

Second, the proportion of five insurances and one housing fund.

1. Endowment insurance, 21% for units and 8% for individuals;

2. Medical insurance, 9% for units, 2% + 3 yuan for individuals;

3. Unemployment insurance, 2% for units and 1% for individuals;

4. Work-related injury insurance, payment;

5. Maternity insurance, pay 1%;

6. Housing provident fund, the employer shall pay the housing provident fund according to 12% of the salary, and the unit and individual shall pay 12% of the salary.

The five insurances and one housing fund are paid by the unit, and the five insurances are paid to the Social Security Bureau, and one housing fund is paid to the housing provident fund management center. The average monthly wage of employees in the previous year above the base number, or the first monthly salary of new employees.

Take base 2000 as an example.

Pension insurance]: The unit pays 20% of the base (2000 * 20% = 400 yuan), and the individual withholds 8% of the base (2000 * 8% = 160 yuan);

Unemployment insurance]: the unit pays according to the base (2000 * yuan), the individual withholds according to the base (2000 * yuan), and the individual migrant workers do not pay;

Work-related injury insurance]: According to the nature of the unit, the withholding ratio is different, for example, the wholly foreign-owned enterprise is paid at 1% of the base amount (2000 * 1% = 20 yuan), and the individual does not pay;

Maternity insurance]: The employee unit pays according to the base amount (2000 * yuan), and the individual does not pay;

Medical Insurance] Brigade: The unit pays 9% (basic medical care) + 1% (large-amount co-ordination) of the base amount (2000*10%=200), and the individual withholds 2% (basic medical care) + 3 (large-amount co-ordination) (2000*2%+3=43 yuan).

Housing Provident Fund]: Units and individuals are paid at 8% of the base amount (2000 * 8% = 160 yuan, a total of 320 yuan), if the unit conditions are good, you can apply to increase to 10%.

What is the social security contribution base?

The social insurance payment base is referred to as the social insurance payment base, which refers to the calculation base of each type of insurance paid by the social insurance participant in a year. It is declared by the employer and is an important basis for calculating the social insurance benefits enjoyed by the insured personnel. The higher the general social security contribution base, the more medical expenses can be used at your disposal, and the higher the pension you will receive when you retire.

Therefore, China's provincial and municipal social security institutions will verify the social security payment base every year to avoid the occurrence of concealment, omission and underreporting of the payment base by the insured units and insured personnel.

The contribution base of the social insurance unit is determined on the basis of the monthly average of all salary income of employees from January to December of the previous year. New employees who have just joined the company are based on the full-term salary income of the month of the employee's starting salary. The insured unit shall take the sum of the monthly payment base of all insured employees of the unit as the monthly payment base of the unit.

The bury payment base is a parameter for the payment of social insurance premiums, which is determined according to the average monthly income of the insured person in the previous year combined with the local upper and lower limits. The amount of individual contribution is equal to the payment base multiplied by the proportion of payment, and the current individual contribution ratio of employee pension insurance is 8%, the proportion of individual contribution of medical insurance is 2%, and the proportion of unemployment insurance is 1%. If you are not employed after leaving the job, you can participate in the pension insurance for flexible employees, and the individual contribution ratio of the pension insurance is 20%, with 2156 as the base, and the monthly payment of the pension insurance is 43

If the pension cannot be estimated, it involves factors such as the length of the insured's payment, the payment base over the years, and the local average salary over the years.

Social Insurance Law of the People's Republic of China Article 15 The basic pension is composed of the overall pension and the personal account pension Fengmeng. The basic pension is determined according to factors such as the cumulative number of years of individual contributions, the contribution salary, the average salary of local employees, the amount of personal accounts, and the average life expectancy of the urban population.

How much is the minimum amount of social insurance to be paid.

Social Insurance Minimum Standards:

1. Pension. Units pay 20% of the base, and individuals withhold 8% of the base;

2. Unemployment. Units by cardinal.

Payment, individual withholding according to the base, migrant workers do not pay;

3. Work-related injuries. According to the nature of the unit, the withholding ratio is different, for example, the WFOE is paid at 1% of the base, and the individual does not pay;

4. Childbirth. Employees with foreign hukou are not covered by this insurance, and employees with Beijing hukou pay 08% of the base, and individuals do not pay;

5. Medical treatment. The unit pays 9% + 19% of the base, and the individual withholds 2% + 3;

6. Housing provident fund. Units and individuals pay 8% of the base amount, and if the conditions of the unit are good, they can apply for an increase to 10%.

1. Endowment insurance.

1. Individual payment is based on the average monthly salary of the employee in the previous year (the minimum is 60% of the salary of the city's employees in the previous year; The maximum amount is 300% of the wages of employees in the city in the previous year) and 8% of the payment.

2. The unit payment shall be paid according to 22% of the average monthly salary of the employee in the previous year. Since January 1, 2006, the Ministry of Human Resources and Social Security has adjusted the size of individual pension accounts from 11% to 8% of the salary paid by the individual.

2. Medical insurance.

Taking Beijing as an example, the proportion of medical insurance contributions (the minimum is 60% of the wages of employees in the city in the previous year): 10% for units, 2% + 3 yuan for individuals;

3. Unemployment insurance.

1% of units, individuals;

4. Work-related injury insurance.

Determine the rate of work-related injuries according to the scope of the industry in which the unit is divided, between;

5. Maternity insurance.

Contribution ratio: units, individuals do not pay.

6. Provident Fund.

Taking Beijing as an example, the proportion of housing provident fund payment: according to the actual situation of the enterprise, the proportion of housing provident fund payment is selected. However, in principle, the maximum contribution shall not exceed 10% of the average salary of employees in Beijing.

Since the second half of 2009, Beijing has uniformly stipulated that all employers should pay 12% of their wages to the housing provident fund. Both employers and individuals are 12% of the salary.

Calculation method: Taking the pension in the social insurance as an example, the calculation formula of the basic pension is as follows:

Basic pension = basic pension + personal account pension + transitional pension = 20% of the average monthly salary of employees in the city in the year before retirement (15% for less than 15 years) + personal account principal and interest and 120 + indexed average monthly payment salary before the end of 1997.

1. The basic pension of the in-service employees of the enterprise = basic pension + personal account pension + transitional pension = 20% of the average monthly salary of the city's employees in the year before retirement (15% if the payment period is less than 15 years) + personal account principal and interest and 120 + indexed average monthly payment salary before the end of 1997.

2. The basic pension of the "newcomer" = basic pension + personal account pension. The basic pension is calculated and paid according to 20% of the average monthly salary of employees in the city in the previous year at the time of retirement, and the personal account pension is calculated and issued according to the amount of the deferred account savings divided by 120.

Note: Due to objective reasons, the calculation standards may be different in some cities across the country.

The social insurance payment base is the payment standard for social insurance payment, and the payment amount is determined according to the base number and coefficient.

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.

Extended Materials

1. Calculation method:

Generally, the salary income of the previous year is the payment base.

1.If the wage income of employees is higher than 300% of the average salary of local employees in the previous year, 300% of the average salary of local employees in the previous year shall be used as the payment base;

2.If the wage income of employees is less than 60% of the average salary of local employees in the previous year, 60% of the average salary of local employees in the previous year shall be used as the payment base;

3.If the employee's salary is between 300% and 60%, it shall be declared according to the actual situation. When the wage income of an employee cannot be determined, the payment base shall be determined according to the average salary of the local employee in the previous year as the contribution wage announced by the local labor administrative department.

4.Every year, the social security will be approved at a fixed time (March or July, different places) to approve the base, according to the average monthly salary of the employee in the previous year to declare a new base, need to prepare the salary table these certificates.

Second, the cardinality query.

1.Every year, the social security will be approved at a fixed time (March or July, depending on the region), and the latest minimum base and maximum base will be released. Generally speaking, enterprises help employees pay the lowest base of social security, of course, some companies will pay social security for employees based on the average salary of the position in the previous year.

2.You can check the latest social security base from your local social security office according to the latest release time. In addition, you can also query the national social security base through third-party software.

3. Relevant policies.

1.Notice on the use of the 2014 basic pension insurance payment base for employees.

2.According to the spirit of the Notice of the Zhejiang Provincial Department of Human Resources and Social Security on Issuing the Annual Average Wage of On-the-job Employees in the Province in 2013 (Zhe Ren She Han [2014] No. 43), the average annual wage of on-the-job workers in our province in 2013 (including the whole social unit of private economic units) was 44,513 yuan.

3.In accordance with the provisions of the "Zhejiang Provincial Employee Yuanfan Basic Pension Insurance Regulations" and the "Jiaxing Municipal Basic Pension Insurance Interim Measures for Institutions at the Same Level", the monthly payment base of the basic pension insurance for employees is lower than 60% of the average monthly wage of on-the-job workers in the province in the previous year, which is determined by 60%, that is, 2,225 yuan, and higher than 300% is determined according to 300%, that is, 11,130 yuan. Except for the lower limit of the payment base (2,225 yuan), the adjusted monthly payment base is rounded to zero, and the single digit is zero (for example, the average monthly salary is 3,001 yuan, and the enabled is 3,000 yuan; The average monthly salary is 4,006 yuan, and the enablement is 4,010 yuan).

Enabled from June.