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Five insurances"It refers to endowment insurance, unemployment insurance, medical insurance, maternity insurance and work-related injury insurance.
One gold"Refers to the housing provident fund.
The proportion is generally as follows: 20% for the pension insurance unit and 8% for the individual; 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 employer.
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Social security now usually says yes"Five insurances"The specific five insurances are: endowment insurance, medical insurance, unemployment insurance, maternity insurance and work-related injury insurance;
Five insurances"In terms of employee wages, the proportion of units and individuals is generally as follows: 20% for pension 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.
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The ratio of five insurances and one housing fund is as follows: 1. Endowment insurance: 21% for units, all of which are classified into the overall planning, and 8% for individuals; 2. Medical insurance:
9% for units, 2% plus 3 yuan for individuals; 3. Unemployment insurance: 2% for units and 1% for individuals; 4. Work-related injury insurance: the unit pays every month, and the individual does not need to pay, and the work-related injury insurance determines the work-related injury rate according to the industry scope of the unit is divided, between 2% and 2%; 5. Maternity insurance:
Units pay 1% every month, and individuals do not need to pay; 6. Housing provident fund: 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 the employee.
The employer shall pay the housing provident fund at 12% of the salary. Both employers and individuals are 12% of the salary.
Social Insurance Law of the People's Republic of China
Article 12. The employer shall pay the basic pension insurance premiums in accordance with the proportion of the total wages of its employees stipulated by the state, and record it in the basic pension insurance pool**. 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 old-age insurance in the employer, and other flexibly employed persons participating in the basic old-age insurance shall pay the basic old-age insurance premiums in accordance with the provisions of the state, and credit them to the basic old-age insurance co-ordination plan and personal accounts respectively.
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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. The specific proportion should be consulted with the local labor department, and the payment ratio varies from place to place.
1.Pension insurance payment ratio: 20% of the unit (all of which are included in the overall planning**), and 8% of the individual (all of which are included in the personal account).
2.Medical insurance payment ratio: 10% for units, 2% + 3 yuan for individuals.
3.Unemployment insurance contribution ratio: 1% for units, individuals;
4.Work-related injury insurance contribution ratio: the unit pays for you every month, and the individual does not pay;
5.Proportion of maternity insurance contributions: the unit pays for you every month, and the individual does not pay;
6.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 the employee. Since the second half of 2010, all employers have been required to pay 12% of their wages to the housing provident fund. Both units and individuals are 12% of their wages.
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Legal analysis: the proportion of five insurances and one housing fund: 21% for pension insurance units and 8% for individuals; 9% for medical insurance units, 2% + 3 yuan for individuals; 2% for unemployment insurance units and 1% for individuals; Work-related injury insurance and maternity insurance are paid by the unit, and workers do not have to pay; According to the actual situation of the enterprise, the housing provident fund pays the proportion of the housing provident fund, with the lower limit being 5% and the highest not exceeding 12%.
Legal basis: Social Insurance Law of the People's Republic of China Article 33 Employees shall participate in work-related injury insurance, and the employer shall pay the work-related injury insurance premiums, and the employees shall not pay the work-related injury insurance premiums. Article 44 Workers and workers shall participate in unemployment insurance, and employers and workers shall jointly pay unemployment insurance premiums in accordance with state regulations.
Article 53 Employees shall participate in maternity insurance, and the employer shall pay the maternity insurance premiums in accordance with the provisions of the State, and the employees shall not miss the payment of maternity insurance premiums early.
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Legal analysis: the proportion of five insurances and one gold Liang Qiao's payment: 21% for pension insurance units and 8% for individuals; 9% for medical insurance units, 2% + 3 yuan for individuals; 2% for unemployment insurance units and 1% for individuals; Work-related injury insurance and maternity insurance are paid by the unit, and workers do not have to pay; According to the actual situation of the enterprise, the housing provident fund pays the proportion of the housing provident fund, with the lower limit being 5% and the highest not exceeding 12%.
Legal basis: Social Insurance Law of the People's Republic of China
Article 61: Institutions for the collection of social insurance premiums shall collect social insurance premiums on time and in full in accordance with law, and regularly inform employers and individuals of the payment of premiums.
Article 62 Where an employer fails to declare the amount of social insurance premiums to be paid in accordance with the regulations, the amount to be paid shall be determined according to 110% of the amount paid by the employer in the previous month; After the payment unit completes the declaration formalities, the social insurance premium collection agency shall settle the settlement in accordance with the regulations.
Article 63 Where an employer fails to pay social insurance premiums in full and on time, the social insurance premium collection agency shall order it to pay or make up the amount within a time limit.
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Legal analysis: endowment insurance, medical insurance, unemployment insurance, work-related injury insurance, maternity insurance, and one housing fund is the housing provident fund, and the proportion of general employers and individuals is as follows:
1. For endowment insurance, the employer pays 21%, and the individual employee pays 8%;
2. The payment ratio of medical insurance is 9% for employers and 2% + 3 yuan for individual employees;
3. The contribution ratio of unemployment insurance is 2% for employers and 1% for individual employees.
4. Work-related injury insurance is generally paid by the employer for the employee in the proportion of the month, and the employee does not need to pay this insurance.
5. For maternity insurance, the employer needs to pay 1% for the employee every month, and the employee does not need to pay this insurance.
6. Housing provident fund, generally according to the actual operation of the employer, can be selected according to the proportion of housing provident fund payment, for example, the demolition of the bureau to block the employer to pay the housing provident fund according to 12% of the employee's salary, then the unit and the individual are according to the salary of 12% of the payment.
Legal basis: Article 59 of the Social Insurance Law of the People's Republic of China The people at or above the county level should 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.
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