How to calculate five insurances and one housing fund ? Where do I pay after the deduction?

Including endowment insurance, medical insurance, unemployment insurance, work-related injury insurance and maternity insurance, one housing fund refers to the housing provident fund. Among them, endowment insurance, medical insurance and unemployment insurance, these three types of insurance are the premiums paid by enterprises and individuals, and the base is based on the total salary. The exact percentage varies from place to place, so check with your local labor department.

Insurance and maternity insurance are entirely borne by the enterprise and individuals do not need to pay for it. When calculating the payment, the part handed over by the unit can be paid from the "management expenses" except for the medical insurance from the "welfare expenses payable", and the part that should be paid by the individual is linked to the "other receivables".

How is the five insurances and one housing fund in the income calculated?

The calculation base and proportion of the calculation of "five insurances and one housing fund" are different for each unit after each place, and it is decided after consulting with the local Social Security Bureau and the Housing Provident Fund Administration (it has a minimum and a maximum limit).

Make financial entries:

Deducted at payroll:

Borrow: Wages payable.

Credit: bank deposits, etc.

Other payables: five insurances and one housing fund (or detailed accounts).

When handing in: borrow: other payables Five insurances and one housing fund (or detailed accounts) credit: bank deposits.

34% of the individual's salary is paid, of which 11% is borne by the individual, and the rest is borne by the company. The rest is not very clear ...

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"

The algorithm of five insurances and one housing fund: the unit generally pays endowment insurance according to 20% of the payment base, medical insurance according to 8%, unemployment insurance according to 2%, maternity insurance according to payment, work-related injury insurance, and provident fund according to 12%; Individuals generally pay 8% for endowment insurance, 2% for medical insurance, 1% for unemployment insurance, and 12% for the provident fund.

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

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 citizens' right 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, and so forth.

Article 2 of the Regulations on the Administration of Housing Provident Fund.

These Regulations apply to the deposit, withdrawal, use, management and supervision of housing provident funds within the territory of the People's Republic of China.

The term "housing provident fund" as used in these Regulations refers to the long-term housing savings fund paid by state organs, state-owned enterprises, urban collective enterprises, foreign-invested enterprises, urban private enterprises and other urban enterprises, public institutions, private non-enterprise units, social organizations (hereinafter collectively referred to as units) and their employees.

If you still have questions about this issue, it is recommended that you organize the relevant information and communicate with a professional in detail.

As far as the five insurances and one housing fund are concerned, maternity insurance and work-related injury insurance do not require workers to pay their own insurance premiums, and basic endowment insurance, medical insurance, unemployment insurance, provident fund, etc., both units and individuals need to pay insurance premiums, but the unit can pay and withhold the part payable by individuals. It is inaccurate to say that the work composition of the unit's financial statement includes the five insurances and one housing fund paid by the company for employees. The part that should be paid by the employer cannot be deducted from the worker's salary.

Article 16 of the Regulations on the Administration of Housing Provident Fund The monthly contribution amount of the housing provident fund for employees shall be the average monthly salary of the employee in the previous year multiplied by the proportion of the employee's housing provident fund contribution. The monthly contribution amount of the housing provident fund paid by the unit for the employee is the average monthly salary of the employee in the previous year multiplied by the proportion of the housing provident fund contribution of the unit. Article 17 of the Regulations on the Administration of Housing Provident Fund stipulates that new employees shall start to pay into the housing provident fund from the second month of their work, and the monthly contribution amount shall be the employee's monthly salary multiplied by the proportion of the employee's housing provident fund contribution.

The newly transferred employees of the unit shall pay the housing provident fund from the date of payment of wages by the transferred unit, and the monthly contribution amount shall be the monthly salary of the employee multiplied by the proportion of the employee's housing provident fund. Article 18 of the Regulations on the Administration of Housing Provident Fund: The contribution ratio of the housing provident fund of employees and units shall not be less than 5% of the average monthly salary of employees in the previous year; Cities with the capacity may appropriately increase the proportion of contributions. The specific contribution ratio shall be formulated by the Housing Provident Fund Management Committee, and shall be submitted to the people of the provinces, autonomous regions and municipalities directly under the Central Government for approval after being reviewed by the people at the same level.

Legal analysis: If the unit pays you five insurances and one housing fund. How should I be reimbursed when I go to the hospital to see a doctor, and now the five insurances and one housing fund paid by your unit prove that it is a social security bought with you.

You need to find two hospitals designated by the company. Each company will designate some hospitals to carry out social security medical care. You just need to find one of these two hospitals to go to the doctor and you can be reimbursed directly.

Bring your own Social Security card with you. Then the reimbursement will be directly deducted when you see a doctor and check out. Generally, the number of percent reported depends on each place and each hospital, and basically more than 70% will be reported.

Legal basis

Social Insurance Law of the People's Republic of China

Article 28 In line with the basic medical insurance drug list, diagnosis and treatment items, medical service facility standards and medical expenses, emergency and rescue medical expenses, in accordance with the provisions of the State from the basic medical insurance **.

Article 29 The part of the medical expenses of the insured persons that should be paid by the basic model medical insurance** shall be directly settled by the social insurance agency and the medical institution and the drug business unit. The social insurance bureau and the health administrative department shall establish a settlement system for medical expenses for medical treatment in other places to facilitate the insured to enjoy basic medical insurance benefits.

Article 26 The treatment standards of basic medical insurance for employees, new rural cooperative medical care and basic medical insurance for urban residents shall be implemented in accordance with the provisions of the State.