What are the specific regulations on the base of five insurances and one housing fund in various pla

1. Verification of the payment base of the unit. The sum of the individual payment base of all insured employees in 2010 shall be used as the payment base of the unit in 2010. When the sum of the individual payment base of the insured employees increases or decreases, the payment base of the unit shall be adjusted accordingly at the same time.

2. Verification of the individual payment base of employees.

The average monthly salary of the insured employees in 2010 (the total salary of the previous year is 12 months) is used as the monthly social insurance payment base in 2011. If the number of months of salary payment for insured employees in 2010 is less than 12 months, the payment base for 2011 shall be calculated on average according to the actual number of months.

In 2011, when newly recruited employees of the insured units, the total salary of the starting salary month shall be used to determine the monthly payment base of the individual in the current year.

If the total salary in 2010 cannot be determined due to special circumstances, the average monthly wage of on-the-job employees in the city in 2010 shall be used as the payment base.

The insured unit declares the payment base for its employees, and the following part of the value is rounded to the yuan.

At present, the proportion of pension insurance contributions in Beijing: 20 units (all included in the overall planning**), 8 individuals (all allocated to personal accounts); Medical insurance payment ratio: 10 for units, 2 + 3 yuan for individuals; The amount of payment for five insurances and one housing fund is different in each region, and the base is based on the total salary.

Some enterprises have a basic salary and some related subsidies when they pay it, but some enterprises only have a basic salary when they pay it, which is in violation of the law. The exact percentage should be consulted with the local labor department.

Five insurances and one housing fund. The payment base is as follows:

The formula for calculating the payment base of five insurances and one housing fund is rising:

Monthly payment amount = monthly payment base Payment coefficient (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.)

The payment coefficient is based on the corresponding payment coefficient of different groups of people in different regions stipulated by the state every year. )

For example, the upper and lower limits of the monthly payment amount in Shanghai in 2008 are determined by 300% and 60% of the average monthly wage of full-time employees in Shanghai in 2008 (2,892 yuan), with the upper limit being 8,676 yuan and the lower limit being 1,735 yuan. The monthly payment base of the pre-tax salary is 1,500 yuan, and the monthly payment base is 4,000 yuan.

with a base salary.

For a trial calculation of 5,000 yuan:

Individual contributions: Enterprise contributions.

The basic pension insurance payment wage base 8%5000 8%=400 yuan, the payment wage base 20%5000 20%=1,000 yuan.

Basic medical insurance.

Wage base 2%5000 2%=100 yuanWage base 12%5000 12%=600 yuan.

Mutual aid fund for large medical expenses = yuan payment salary base 1% 5000 1% = 50 yuan.

Unemployment insurance. Wage base 1%5000 1%=50 yuanWage base 2%5000 2%=100 yuan.

Workers' compensation insurance. - Contribution salary base yuan.

Housing provident fund contribution wage base 7%5000 7%=350 yuan, salary base 7%5000 7%=350 yuan.

The total payment wage base is 18% + yuan payment wage base yuan.

Note: 1) The payment coefficient of work-related injury insurance will be slightly different depending on the specific situation of the enterprise;

2) Replenish the housing provident fund.

The specific proportion is determined by each company according to the actual situation, and the proportion of employees and the company is 1% to 8% (rounded up).

3) In 2007, the upper limit of the monthly contribution of the housing provident fund was 7,392 yuan, and the lower limit was 1,478 yuan; Implementation period: July 2007 - June 2008;

Personal provident fund contribution ratio: 7% (housing provident fund is adjusted once a year).

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Legal analysis: The base amount of five insurances and one housing fund paid by enterprises is: the base of five insurances and one housing fund is the same.

1. The social insurance base is referred to as the social insurance base: it refers to the social insurance payment base of employees in a social security year. It is determined according to the monthly average amount of wages and salaries declared by employees 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. The upper limit of the payment base: It means that the part of the employee's salary income exceeding more than 300% of the arithmetic average monthly average salary of the provincial and municipal on-the-job employees in the previous year is not included in the payment base; The lower limit of the payment base refers to the fact that if the wage income of employees is lower than 60% of the arithmetic average of the average monthly wages of on-the-job employees in the province or municipality in the previous year, 60% of the arithmetic average monthly average wages of on-the-job employees in the province or city in the previous year is the payment base.

Legal basis: Article 12 of the Social Insurance Law of the People's Republic of China stipulates that the employer shall pay the 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 basic endowment insurance co-ordination**. 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.

Legal analysis: The formula for calculating the payment base of five insurances and one housing fund: monthly payment amount = monthly payment base payment coefficient (Note:

The monthly payment amount is the insurance amount paid in the current month, the monthly payment base is the pre-tax salary of the payer, and the payment coefficient is the corresponding payment coefficient for different groups of people in different regions according to the national regulations every year. )

At present, the proportion of pension insurance contributions: 20 units (17 of which are allocated to the overall plan**, 3 to personal accounts), 8 individuals (all allocated to personal accounts); Medical insurance payment ratio: 10 for units, 2 + 3 yuan for individuals; Unemployment Insurance Contribution Ratio:

Units, Individuals; Work-related injury insurance determines the work-related injury rate according to the industry scope of the unit to which it is divided; Maternity insurance contribution ratio: units, individuals do not pay. Those who do not work do not have this, so the most that can be used to cover the non-work place account is only "four insurances and one housing fund".

Provident fund payment ratio: According to the actual situation of the enterprise, choose the housing provident fund payment ratio. However, in principle, the maximum contribution shall not exceed 10 of the average salary of 300 employees in Beijing.

Legal basis: Labor Law of the People's Republic of China

Article 70 The State shall develop social insurance, establish a system of social insurance and social insurance, and establish social insurance** so that workers can receive assistance and compensation in the event of old age, illness, work-related injury, unemployment, childbirth, etc.

Article 71: The level of social insurance shall be commensurate with the level of social and economic development and the capacity of society to bear it.

Article 72 Social insurance** shall determine the funds according to the type of insurance**, and gradually implement social pooling. Employers and workers must participate in social insurance and pay social insurance premiums in accordance with the law.

Article 73 Laborers shall enjoy social insurance benefits in accordance with law under the following circumstances: (1) retirement; (2) Illness or injury; (3) Suffering from work-related disability or occupational disease; (4) unemployment; (5) Childbirth. After the death of a worker, his surviving family members are entitled to survivors' allowances in accordance with the law.

The conditions and standards for workers to enjoy social insurance benefits shall be prescribed by laws and regulations. Social insurance contributions must be paid in full and on time.

The insurance base should be the average monthly salary of the employee in the previous year, it should be the basic salary plus allowance, five insurances and one housing fund are only paid according to the basic salary, if the insurance Xiaotan audit department does not find it, it will be fine, if it is found, it will have to make up the difference. The salary is very low, to pay according to the minimum social payment base, the agricultural household registration should be paid according to the minimum wage income for personal leave, the regular should be deducted according to the salary in the contract, if the contract is not agreed, you can only calculate according to the basic salary, no allowance including the basic salary plus allowance, each accounting for 50%, five insurances and one housing fund only according to the basic salary, whether it is legal, this wage structure of the company itself, no need to declare it. The social security payment base is based on the actual income of the employee, including allowances, funds, etc.

If the wages are very low, lower than the minimum social contribution base, it is necessary to pay according to the latter, and many workers recruited from the countryside do not have to pay a lot of fees. Everyone must meet this requirement for contributions, rather than looking at the company's total salary. Yes, you can apply to the employer and negotiate a settlement, and if there is no result, you can apply for labor arbitration or complain to the local labor and social security department, which will definitely be effectively resolved.

pension, proportion 28%; Unemployment; Procreate; The specific proportion of work-related injuries shall be determined according to the industry rate of the unit) medical 12%; 2% for medical migrant workers

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At present, the proportion of pension insurance contributions in Beijing: 20 units (all included in the overall planning**), 8 individuals (all included in the personal account); Proportion of medical insurance payment age: 10 yuan for units, 2 + 3 yuan for individuals; The amount of payment for five insurances and one housing fund is different in each region, and the base is based on the total salary.

Some enterprises have a basic salary and some relevant subsidies when they pay it, but some enterprises only pay it based on the honorable salary, which is in violation of the law. The exact percentage should be consulted with the local labor department.

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

Five insurances and one housing fund. Base: according to national and local social insurance laws.

According to the Tianjin regulations, the payment base of social insurance for urban employees shall be based on the average monthly salary of the employee in the previous year as the reference basis for the payment of social insurance premiums, but the payment base of social insurance premiums shall not be lower than the minimum value announced by the Social Security Bureau for each split of the elderly, and shall not be higher than the maximum value.

Average monthly income of the previous year: that is, "average monthly salary of the previous year", refers to the average number of wages paid in the previous year according to the provisions of the national statistical department included in the total salary statistics, and if the newcomer does not have the average monthly salary of the previous year, the salary of the first month of employment shall be used as the payment base; The average monthly wage of the previous year is approved once a year.

The calculation formula of five insurances and one housing fund: payment amount = payment base and payment ratio.

"Five insurances" refers to social security, "one gold" refers to housing provident fund, and "five insurances" include five kinds of insurance, namely: endowment insurance.

Medical insurance, unemployment insurance, work-related injury insurance, and maternity insurance.

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