How to deduct five insurances and one housing fund, how to deduct five insurances and one housing fu

The standard of social security payment is determined based on the average monthly salary of local employees in various industries in the previous year. The upper limit of the payment base is 3 times the average monthly wage of the on-the-job employees in the previous year, and the lower limit is 60 of the average monthly salary of the on-the-job employees in the previous year. Between these two values is a free choice, or a basic salary.

Social security includes five insurances and one housing fund, namely endowment, medical care, work-related injury, maternity, unemployment insurance and housing provident fund. Based on the purchase of all social security by the unit, the calculation is as follows:

Medical insurance: 2% for individuals and 8% for employers;

Endowment insurance: 8% for individuals, 10% for units;

Unemployment insurance: 1% for individuals and 2% for employers;

Work-related injury insurance: none for individuals, 1% for units;

Maternity insurance: none for individuals, 1% for units;

Provident Fund: Individual, Unit.

The cost of work-related injury and maternity insurance is borne by the employer.

"Five insurances and one housing fund" talks about 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.

Among them, endowment insurance, medical insurance and unemployment insurance, these three types of insurance are jointly paid by enterprises and individuals, and work-related injury insurance and maternity insurance are completely borne by enterprises. Individuals do not need to pay. It should be noted here that the "five insurances" are statutory, while the "one gold" is not.

Legal analysis: five insurances and one housing fund, the unit needs to bear a part, which is directly deducted from the unit's bank account, and the employee also needs to bear a part, which is deducted from the employee's salary.

Legal basis: Law of the People's Republic of China on Social Insurance Reputation and Fraud

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 of the Qingdai ethnic group 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.

Article 59: The people at or above the county level shall strengthen the collection of social insurance premiums.

Social insurance premiums are levied uniformly, and the implementation steps and specific measures are stipulated by the government.

Hello, five insurances and one housing fund.

The five insurances include: endowment, medical care, unemployment, work-related injury, and maternity. One gold: housing provident fund.

Pension: 8% of the monthly income is paid by the individual, which is credited to the personal account; The unit pays 21% and is included in the overall account.

Medical: Individuals pay 2% of their monthly income, plus 3 yuan as a major illness co-ordination; Units pay 9%.

If you are unemployed, you will pay 1% of your monthly income and 2% of your unit, all of which will be included in the overall training account.

Work-related injury: The monthly income shall be paid by the employer, and the individual shall not pay.

Maternity: 1% of the monthly income, all paid by the employer, not by the individual.

The payment of the five insurances in the five insurances and one housing fund is composed of the above two parts, one is paid by your unit, and one part is paid by you personally, and you pay it personally to deduct Huai trapped in your monthly salary.

Hope mine can help you!

Extended reading: [Insurance] How to buy, which is better, teach you to avoid the blindness of insurance"pits"

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. Five insurances and one housing fund include: 1. Endowment insurance, medical insurance, unemployment insurance, work-related injury insurance, maternity insurance and provident fund.

To put it simply, birth, old age, sickness and injury (death 1) + unemployment insurance, as well as housing provident fund.

It should be noted that there are differences in the deduction ratio of five insurances and one housing fund in different regions, and in general, the payment base of five insurances and one housing fund is based on the total salary.

Pension insurance contribution ratio: 20% for units and 8% for individuals

Medical insurance payment ratio: 8% for units, 2% for individuals + serious illness insurance costs.

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

Work-related injury insurance contribution ratio: the employer pays 1% for you every month, and you don't have to pay a penny yourself;

Maternity insurance payment ratio: the unit pays 1% for you every month, and you don't have to pay a penny yourself;

Provident fund contribution ratio: The housing provident fund contribution ratio of units and individuals can be selected at 5% to 20%, and each unit can only choose one contribution ratio, and the individual contribution ratio should be equal to or higher than the unit contribution ratio. How is personal income tax calculated.

1. The amount of individual income tax is uniformly stipulated by the state, and it is the same anywhere and any enterprise.

2. Individual income tax = taxable part of the salary x tax rate - quick disadvantage Li Zhen calculation deduction.

Salary of the rough part of the tax rent = post salary - individual payment of five insurances and one housing fund - 3500 (exemption amount).

3. The individual income tax exemption amount stipulated by the state is 3,500 yuan, and the salary is more than 3,500 yuan.

Therefore, at the same salary level, the lower the payment base of five insurances and one housing fund, the higher the deduction of individual income tax.

After such an understanding, we know that our salary income is not only the salary we get, but also the five insurances and one housing fund that you can't see.

Legal basis

Article 11 of the Contract Law [Resolution of Unclear Labor Remuneration in the Absence of a Written Labor Contract] If the employer fails to conclude a written labor contract at the same time as employing the employee, and the labor remuneration agreed with the employee is not clear, the labor remuneration of the newly recruited worker shall be implemented in accordance with the standards stipulated in the collective contract; Where there is no collective contract or the collective contract does not provide for it, equal pay for equal work shall be implemented.

Article 12 [Types of Labor Contracts] Labor contracts are divided into fixed-term labor contracts, indefinite-term labor contracts, and labor contracts with a period of interruption for the completion of certain work tasks.

Article 13 [Fixed-term Labor Contract] A fixed-term labor contract refers to a labor contract in which the employer and the employee agree on the termination time of the contract.

The employer and the employee may enter into a fixed-term labor contract if they reach an agreement through consultation.

Legal analysis: Five insurances and one housing fund are composed of individual payment and enterprise payment, and the payment ratio of the two is slightly different in each city. The payment base of five insurances and one housing fund depends on the average monthly salary of the previous year and the average monthly wage of the local area in the previous year.

Generally speaking: if the average monthly wage of the previous year is 3 times higher than the average salary of the local area in the previous year, the payment base will be calculated according to 3 times of the average local wage; If the average monthly wage of the previous year is less than 60% of the local average wage of the previous year, the contribution base shall be calculated according to 60% of the local average wage; The average monthly salary of the previous year is between the two, and the contribution base is calculated according to the actual salary of the current year. However, it will vary from region to region.

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

Article 2 The State shall establish social insurance systems such as basic endowment insurance, basic medical insurance, work-related injury insurance, unemployment insurance, and maternity insurance, to protect the right of citizens of the Oak Clan 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.

Article 4 Employers and individuals within the territory of the People's Republic of China who pay social insurance premiums in accordance with law have the right to inquire about payment records and records of individual rights and interests, and to request social insurance agencies to provide social insurance consultation and other related services. Individuals enjoy social insurance benefits in accordance with the law, and have the right to supervise the payment of social insurance benefits by their own units.

Assuming that your five insurances and one housing fund are personally burdened with 400 yuan, the individual income tax payable: (9000-3500-400) * 20%-555 = 465 yuan, the actual hand is: 9000-400-465 = 8135 yuan, the key is your implementation of your specific deduction amount of five insurances and one housing fund!

The formula for calculating the IIT is:

Tax payable (deduction of "five insurances and one housing fund" for wages and salaries) Applicable tax rate Quick deduction.

1.The current individual income tax calculation method:

Individual income tax payable = (taxable income deduction standard) * applicable tax rate - quick deduction.

if it does not exceed 500 yuan, the tax rate is 5%, and the quick deduction is 0;

For the part exceeding 500 yuan to 2,000 yuan, the tax rate is 10%, and the quick deduction is 25

For the part exceeding 2,000 yuan to 5,000 yuan, the tax rate is 15%, and the quick deduction is 125

For the part exceeding 5,000 yuan to 20,000 yuan, the tax rate is 20%, and the quick deduction is 375

For the part exceeding 20,000 yuan to 40,000 yuan, the tax rate is 25%, and the quick deduction is 1,375

For the part exceeding 40,000 yuan to 60,000 yuan, the tax rate is 30%, and the quick deduction is 3,375

For the part exceeding 60,000 yuan to 80,000 yuan, the tax rate is 35%, and the quick deduction is 6,375

For the part exceeding 80,000 yuan to 100,000 yuan, the tax rate is 40%, and the quick deduction is 10,375

For the part exceeding 100,000 yuan, the tax rate is 45%, and the quick deduction is 15,375

The 7-level excess progressive tax rate adjusted from September 1 of this year: the deduction is 3,500 yuan.

Quick deduction of taxable income tax rate for the whole month (yuan).

The monthly tax payable shall not exceed 1500 yuan 3%0

The monthly tax payable exceeds 1,500 yuan to 4,500 yuan 10%105

The monthly tax payable exceeds 4,500 yuan to 9,000 yuan 20%555

The monthly tax payable exceeds 9,000 yuan to 35,000 yuan, 25%1005

The monthly tax payable exceeds 35,000 yuan to 55,000 yuan, 30% 2755

The monthly tax payable for full demolition exceeds 55,000 yuan to 80,000 yuan, 35% 5505

The tax payable for the whole month exceeds 80,000 yuan, 45% 13,505

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

Five insurances and one housing fund shall be deducted in accordance with the proportion prescribed by the local government. If a worker purchases social insurance, he or she shall directly go to the social insurance premium collection agency to pay the social insurance premiums directly, and pay them in accordance with the proportion prescribed by the local government, but the individual can only purchase basic endowment insurance and basic medical insurance; If the purchase is made through the employer, the employer shall withhold and pay it in accordance with the proportion prescribed by law, and the employer shall inform the employee of the details of the payment after the deduction.

Social Insurance Law of the People's Republic of China

Article 60 The employer shall declare and pay the insurance premiums in full and on time, and shall not defer or reduce the payment except for force majeure or other statutory reasons. The social insurance premiums to be paid by the employee shall be withheld and paid by the employer, and the employer shall inform the employee of the details of the social insurance premiums paid on a monthly basis.

Individually-owned businesses without employees, part-time employees who do not participate in social insurance at the employer, and other flexibly employed persons may directly pay social insurance premiums to the social insurance premium collection agency.

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