How to calculate the payment base of insurance and what is the payment base of insurance

The lowest level shall not be less than 60% of the average monthly salary of employees at the social level, and the highest level shall be 300% of the average monthly salary of employees.

1. The amount of social security payment is calculated according to the local average salary last year, and it is not the same every year. For example, if the average salary of a community is 20,000 yuan, then the pension insurance payment is 20,000 * 20% = about 4,000 years, and the medical treatment is 20,000 * 10% = about 2,000 years.

2. In addition, the minimum grade and the highest grade are also stipulated, and the payment of the lowest grade shall not be less than 60% of the average monthly salary of employees at the social level, and the highest grade shall be 300% of the average monthly salary of employees. Generally, the lowest grade is the majority.

3. The calculation is as follows:

1) Medical insurance: 2% for individuals and 8% for units;

2) Endowment insurance: 8% for individuals, 12% for units;

3) Unemployment insurance: 1% for individuals, 2% for units;

4) Work-related injury insurance: no for individuals, 1% for units;

5) Maternity insurance: no for individuals, 1% for units;

6) Provident Fund: individual, unit.

4. The cost of work-related injury and maternity insurance shall be borne by the unit.

5. If your salary is 2000, then the amount of medical care, pension, unemployment, and payment is:

1) Medical insurance: 2000 * 2% = 40 yuan, unit 2000 * 8% = 160 yuan;

2) Endowment insurance: 2000 * 8% = 160 yuan, unit 2000 * 12% = 240 yuan;

3) Unemployment insurance: 2000 * 1% = 20 yuan, unit 2000 * 2% = 40 yuan;

The proportion of five social insurances and one housing fund unit and individual payment is not uniform, and it will be different for each unit according to each place.

1. The contribution ratio of the housing provident fund, Hangzhou is currently 12%, enterprises and employees are this ratio, this proportion is different in each city, the payment base is the average monthly salary of the employee in the previous year, and the new employee is calculated by multiplying the salary of the month by the contribution ratio.

If the monthly salary is 5,000 yuan, the monthly provident fund paid by the employee and the unit is 500 yuan each, and the employee part is withheld by the enterprise. Hangzhou has a minimum payment amount, which is 157 yuan, such as 1,000 yuan salary, if it is calculated proportionally, it is 120 yuan, but because it is lower than the minimum payment, it is paid at 157 yuan.

2. Work-related injury insurance and maternity insurance are paid by the enterprise, with a proportion of 1%, and it should be noted that the maternity insurance is paid by all employees, and male employees must also pay; So don't think that there is a salary during pregnancy, and it is the business owner who can be reimbursed for the examination and delivery expenses.

3. The amount of withholding can be found on the payroll for the three parts of pension, unemployment and medical insurance, and the payment ratio is not the same in various places, taking Hangzhou as an example, the pension part of the enterprise is 14%, and the individual is 8%; 2% for unemployment insurance companies and 1% for individuals; For medical insurance companies, about 2% for individuals.

Extended reading: [Insurance] How to buy, which one is better, teach you to avoid these insurance"pits"

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.

For the social security payment base, that is, what data is used to pay.

Yes, the amount of social security payment is calculated according to the local average salary last year, and the Yuchang code is the same every year.

For example, if the average salary of a community is 20,000 yuan, then the pension insurance payment is 20,000 * 20% = about 4,000 years, and the medical treatment is 20,000 * 10% = about 2,000 years.

This average salary is the payment base. And 23052 happens to be the average salary of Chongqing in 2007.

In addition, the minimum and maximum levels are also stipulated, and the payment of the lowest level shall not be less than 60% of the average monthly wage of employees at the social level, and the highest level shall be 300% of the average monthly salary of employees. Generally, the lowest grade is the majority.

Extended reading: [Insurance] How to buy, which one is better, teach you to avoid these insurance"pits"

Analysis of the law of the law of the law:

1. Endowment insurance: 1. Individual payment is based on the average monthly wage 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 socks and fuel insurance (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: according to the scope of the industry into which the unit is divided, its work-related injury rate is determined, between; 5. Maternity Insurance: Contribution Ratio:

Units and individuals do not pay. 6. Provident Fund: Taking Beijing Duanpi as an example, the proportion of provident fund contributions:

According to the actual situation of the enterprise, choose the proportion of housing provident fund payment. 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.

Legal basis: Social Insurance Law of the People's Republic of China

Article 15 The basic pension consists of a pooled pension and a personal account pension.

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.

Article 16 Individuals participating in the basic endowment insurance who have paid contributions for 15 years when they reach the statutory retirement age shall receive the basic pension on a monthly basis.

Individuals who participate in the basic endowment insurance and have paid contributions for less than 15 years when they reach the statutory retirement age can pay for 15 years and receive the basic pension on a monthly basis; It can also be transferred to the new rural social endowment insurance or urban residents' social endowment insurance, and enjoy the corresponding endowment insurance benefits in accordance with the regulations.