Who knows the base and proportion of the five social insurances?

The base number of each region is different, take Shanghai as an example:

Notice on the Average Wage and Growth Rate of Employees in Shanghai in 2010 shows that the average wage of employees in the city in 2010 was 46,757 yuan, and the average monthly wage was 3,896 yuan, an increase over the previous year.

It is understood that in the future, all matters calculated according to the average salary of employees in the city in 2010 will be implemented in accordance with the notice standard.

From April 1, 2011, Shanghai's social security base has also been adjusted accordingly

Social security parameters. The average monthly salary of employees in Shanghai: 3,896 yuan.

The lower limit of the social security payment base: 3896*60%=2338 yuan.

The upper limit of the social security payment base: 3896*300%=11688 yuan.

Comprehensive insurance: 3896 * 60% * yuan (**fixed base).

Insurance payment ratio in large cities and towns in Shanghai:

Company bearing: 37% (pension insurance 22%; Medicare 12%; unemployment insurance 2%; maternity insurance; Workers' compensation insurance.

Personal responsibility: 11% (pension insurance 8%; 2% for medical insurance; unemployment insurance 1%; 0% for maternity insurance; Work-related injury insurance 0%)

Large town insurance: 2338*48%=1122 yuan.

Insurance contribution ratio in small towns in Shanghai:

Company bearing: 25% (pension insurance 17%; Medicare 5%; unemployment insurance 2%; maternity insurance; Workers' compensation insurance.

Personal Responsibility: 0

Small town insurance: 2338*25%*yuan (**fixed base).

The proportion of 5 insurances (endowment, unemployment, maternity, work-related injury, and medical care) is 40% for enterprises and 17% for individuals.

The social security payment base for this year is based on the average monthly wage of on-the-job employees in the province in the previous year. The monthly average of the total salary income of the individual employee in the previous year shall be used as the monthly payment base for the current year, wherein: the full-term salary income of the employee in the month of the employee's starting salary shall be used as the payment base for the new personnel in the unit; 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 percentage of the amount of contributions of units and individuals in the total amount of social security ** is called the proportion of social security contributions, which is composed of individual contributions and unit contributions.

The housing provident fund contribution base is calculated based on the average monthly salary of the employee in the previous year. The average monthly wage is calculated according to the items required by the Statistics Bureau to be included in the total wage statistics. The contribution base of the housing provident fund shall not be lower than the minimum wage standard of the year announced by the city.

Whether it is social security or provident fund, the general formula is: payment base * payment ratio = payable expenses.

The payment base of social insurance is the basis for the insured units and insured employees to pay social insurance premiums. The monthly average of the total salary income of the individual employee in the previous year shall be used as the monthly payment base for the current year, and the full-term salary income of the employee in the month of the employee's starting salary shall be used as the payment base for the new employee.

The social security payment base will be adjusted from January to May each year, and the minimum standard is 60% of the average salary of local employees in the previous year, and the upper limit is 300%. In principle, the housing provident fund payment base and the social security payment base are the same. The housing provident fund payment base is adjusted in July each year, and the minimum standard is the same as the local minimum wage standard, and the upper limit is the upper limit of the social security payment base.

The contribution base and proportion of social security and provident fund will vary across the country, and the standards and proportions used by each employer may also be different when implementing them.

1) The types of insurance and their proportions for paying social insurance premiums as employees of the unit.

1. Pension insurance premium: 20% for units and 8% for individuals.

2. Unemployment insurance premium: 2% for units and 1% for individuals.

3. Medical insurance premium: 8% for units and 2% for individuals.

4. Work-related injury insurance premiums: paid by units, not paid by individuals.

5. Maternity insurance premium: paid by the unit, not paid by the individual.

2) The types of insurance and their proportions for paying social insurance premiums in their individual capacity.

1. Pension insurance premium: 20% for individuals.

2. Medical insurance premium: 5% for individuals.

Second, the unit does not pay social security to complain to **?

Complain to the Social Security Bureau of the local public institution that handles the social security business of employees. Article 84 of the Social Insurance Law of the People's Republic of China.

If the employer fails to register for social insurance, the social insurance administrative department shall order it to make corrections within a specified period of time; If the employer fails to make corrections within the time limit, the employer shall be fined not less than one time but not more than three times the amount of social insurance premiums payable, and the person in charge who is directly responsible and other persons directly responsible shall be fined not less than 500 yuan but not more than 3,000 yuan.

3. Social security payment base.

The payment base of social insurance refers to the wage base used by enterprises or individual employees to calculate and pay social insurance premiums, and the amount of social insurance premiums that enterprises or individuals should pay is multiplied by the prescribed rate.

The social security contribution base in each region is linked to the local average wage data. It is determined on the basis of the monthly average of all wage income earned by the employee from January to December of the previous year. It is determined once a year, and after it is determined, it will not change within one year, and the time for declaration and adjustment of the social security base is generally in July.

Enterprises generally use the total wages of their employees as the payment base, and the average monthly salary of the individual employee in the previous year is used as the salary base for the individual to pay social insurance premiums. In China, the payment base is determined by the social insurance agency according to the declaration of the employer.

In terms of "five insurances", the proportion of units and individuals is generally as follows: 20% for endowment insurance units and 8% for individuals; 6% for medical insurance units and 2% for individuals.

2% for unemployment insurance units and 1% for individuals; 1% of the maternity insurance is fully borne by the unit; Work-related injury insurance is also fully borne by the unit, and individual employees do not bear maternity and work-related injury insurance.

Base: 1. If the salary 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 income of the employee's salary is lower than 60% of the average salary of the local employee in the previous year, 60% of the average salary of the local employee in the previous year shall be used as the payment base;

3. If the salary of employees 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. The contribution base of the housing provident fund is the average monthly salary of the employee in the previous year, that is, the total salary of the previous year divided by 12.

1. What is the social insurance base?

Social insurance refers to the system in which the state compulsorily establishes social insurance through legislation to provide necessary material assistance to workers participating in labor relations when they lose their ability to work or become unemployed. Social insurance is not for profit.

The social insurance base is referred to as the social insurance base, which refers to the social insurance contribution base of employees in a social security year. It is determined on the basis of the monthly average of all wage income earned by the employee from January to December of the previous year. The social insurance payment base is an important basis for calculating the social insurance premiums paid by employers and their employees, and there are upper and lower limits, and the specific amount is determined according to the actual situation of each region.

2. 2022 social insurance payment base and ratio.

Social insurance contribution base.

The monthly average of the total salary income of the individual employee in the previous year shall be used as the monthly payment base for the current year, wherein: the full-term salary income of the employee in the month of the employee's starting salary shall be used as the payment base for the new personnel in the unit; The sum of the monthly payment base of all insured employees of the unit shall be used as the monthly payment base of the unit.

The total wage income of employees in the previous year refers to all the monetary income earned by employees during the entire calendar year from January 1 to December 31 of the previous year, including hourly wages, piece-rate wages, bonuses, allowances and subsidies, overtime wages, and wages paid under special circumstances.

Proportion of the social insurance contribution base.

There are upper and lower limits on the social insurance payment base, and the minimum shall not be less than 60 of the average monthly wage of local employees in the previous year; The maximum shall not be higher than the average monthly salary of local employees in the previous year of 300.

The upper limit of the payment base means that the part of the employee's salary income exceeding the average monthly salary of local employees in the previous year by more than 300 yuan is not included in the payment base;

The lower limit of the payment base means that if the wage income of employees is lower than the average monthly wage of local employees in the previous year of 60, the average monthly wage of local employees in the previous year is 60 as the payment base.

3. How to calculate the social insurance base.

1. The upper limit of the social insurance base.

Average monthly salary of an individual cap).

2. Social insurance base The average monthly salary of individual employees in the previous year.

3. The lower limit of the social insurance base.

Average monthly salary of an individual Lower Limit).

The upper limit of the social insurance payment base is usually 300 of the average monthly wage of employees in the city in the previous year, and the lower limit is usually 60 of the average monthly wage of employees in the city in the previous year.

The proportion of five social insurances and one housing fund paid by units and individuals:

1. Pension insurance payment ratio: Zheng Yusan unit pays 21% (all are included in the overall planning**), and individual employees pay 8% (all are allocated to personal accounts).

Extended shouting reading: [Insurance] How to buy, which is good, destroy the skillful hand to teach you to avoid these insurance"pits"

1. Endowment insurance: 19% for units and 8% for individuals. There are two conditions for receiving pension insurance benefits:

Must have reached the statutory retirement age and must have paid contributions for 15 years or more. 2. Medical insurance: 6% for units and 2% for individuals.

From the date of insurance payment, only after 6 months can you enjoy the basic medical insurance treatment of employees. 3. Work-related injury insurance: paid by the employer.

The work-related injury insurance rate is divided into a total of 8 grades, and the social security agency approves the rate according to the characteristics of the industry to which the unit belongs. 4. Maternity insurance: paid by the employer.

The maternity insurance rate is that if a male employee participates in maternity insurance and his wife does not participate in the insurance, he can also enjoy a certain maternity allowance when giving birth. 5. Lost Sui Huiye Insurance: The unit pays the individual payment, and the unemployment insurance must be paid for one year before it can be enjoyed, generally for one year to receive 2 months, and to pay for 2 years to receive 4 months, but the maximum time limit for enjoyment cannot exceed 24 months.

Article 12 of the Social Insurance Law of the People's Republic of China: An employer shall pay basic endowment insurance premiums in accordance with the proportion of the total wages of its employees stipulated by the state, which shall be credited to the overall planning of basic endowment insurance. Employees shall pay basic pension insurance premiums in accordance with the proportion of their wages stipulated by the state, and record them in their personal accounts.