The proportion of employees' social security contributions is as follows (different in some places):
Endowment insurance: 20% for companies and 8% for individuals.
Unemployment insurance: company 1%, individual 1%.
Medical insurance: 6% for companies and 2% for individuals.
Industrial injury insurance: 0.5 ~ 1% for the company and 0 for the individual.
Maternity insurance: 0.5 ~ 0.7 for the company and 0 for the individual.
Calculate according to this.
Question 2: What does the social security payment base mean? How to calculate? The approved social security base is 60% of the average salary in your city last year. This is the lowest cardinal number. In fact, it is best to pay 300% according to this base. For example, last year, the average wage of citizens was 3,000 yuan, so the base is 3,000 * 60% =1.800 yuan, and the pension contribution ratio is 28%. Including the contributions of units and individuals, the pension needs to be paid 1.800 * 28% = 504 yuan, as do other types of insurance.
Question 3: How to calculate the social security payment base of enterprise employees? Firstly, it is clear that companies and individuals are two accounting entities. Individuals are much simpler. Its concept is as follows:
1, the employee payment base is approved according to my average monthly salary in the previous year; New employees and new employees of the employing unit shall be approved according to their starting salary in the current month. I last year's average monthly salary or starting monthly salary is lower than 60% of the average monthly salary of employees in the city last year, which is approved according to 60% of the average monthly salary of employees in the city last year; More than 300% of the average monthly salary of employees in the city last year, calculated according to 300% of the average monthly salary of employees in the city last year.
2. The total wages of enterprises and individuals included in the cost are different categories.
The total wages of enterprises are included in the cost (including wages, bonuses, allowances, etc.). ) including social security funds (pension funds, retirement funds, medical insurance, unemployment insurance), housing accumulation funds, medical expenses paid for retired employees, various funds, trade union funds, employee education fees and other welfare funds.
The total personal wages are generally wages, bonuses and allowances, and the part paid by individuals such as pension insurance, unemployment insurance and provident fund is the total paid wages. The total personal salary here is the basis of enterprise accounting.
3. Is the employee's personal insurance premium withheld and remitted by the company included in the company's total salary? Answer: Yes.
Question 4: How to calculate the social security payment base is generally based on my salary income in the previous year.
(1) If the wage income of employees is higher than 300% of the local average wage of employees in the previous year, 300% of the local average wage of employees in the previous year will be used as the payment base;
(two) the wage income of employees is lower than 60% of the local average wage of employees in the previous year, and 60% of the local average wage of employees in the previous year is the base of payment;
(3) If the employee's salary is between 300% and 60%, it shall be declared according to the facts. When it is impossible to determine the wage income of employees, the payment base shall be determined according to the local average wage of employees in the previous year published by the local labor administrative department.
Social security will regularly check the base every year (March or July, in different places), and declare a new base according to the average monthly salary of employees in the previous year. It is necessary to prepare proof of these payroll.
Question 5: How to calculate social security with social security payment base? 1. Endowment insurance: 8% for individuals and 20% for units, for example, the base number is 3,000, the individual contribution is 240, and the unit contribution is 600, and 840 yuan is paid by * * *;
2. Medical insurance: 2% for individuals and 6% for companies, for example, the base number is 3,000, the individual contribution is 60, the company contribution is 180, and the * * * contribution is 240 yuan; (Some enterprises will pay 1% supplementary medical insurance for their employees, which is counted separately. )
3. Unemployment insurance: individual 1% (adjusted by 0.5% in some places) and unit 2% (adjusted by 1% in some places), for example, the base number is 3,000, the individual contribution is 30, and the unit contribution is 60, and the 90 yuan is paid by * * * *;
4. Housing accumulation fund: 8% for individuals and 0/2% for the unit/kloc, for example, the base number is 3,000, the individual contribution is 240, and the unit contribution is 360, which is paid by 600 yuan;
5. Work-related injury insurance: unit 1-2% (proportion, what industry);
7. Maternity insurance: 0.6%.
(Divided by the above, some enterprises will pay 1% annuity for their employees, and others will count. )
Calculated on the basis of RMB 3,000, the individual pays (8%+2%+1%+8%) * 3,000 = 570 yuan.
Enterprise * * * payment (20%+6%+2%+12%+1%+0.6%) =1218 yuan.
This is a general algorithm, from which we can see that the cost of paying social security in full for employees is very large.
I hope this answer can help you. If you are not clear, you can continue to ask.
Question 6: How to calculate the social security base is 2740X30%=822 822, which is the total insurance premium. Personal burden is about 1/3, and unit burden is about 2/3. So you can figure it out yourself.
If the above 2740 is your income, calculate it according to the actual income. This is not the case if it is not your income but the salary of the local social security bureau. That 822 yuan is the total insurance coverage of local 100%. It is unknown how much the company will insure you on the basis of 65,438+000%. Personal burden 1/3, unit 2/3 unchanged.
Question 7: Knowing the base of social security, how to calculate the amount to be paid? Endowment insurance: 8% of the base.
Medical insurance: 2% of the base.
Unemployment insurance: 65438+ 0% of the base.
That is to say, the base of social insurance individual contribution 1 1%. Some units and employees also pay housing provident fund. Therefore, it is impossible to determine your payment base and insurance amount. For specific enquiries, please call the labor security consultation telephone number 12333.
Question 8: How to determine the payment base of social insurance units? Firstly, it is clear that companies and individuals are two accounting entities. Individuals are much simpler. Its concept is as follows:
1, the employee payment base is approved according to my average monthly salary in the previous year; New employees and new employees of the employing unit shall be approved according to their starting salary in the current month. I last year's average monthly salary or starting monthly salary is lower than 60% of the average monthly salary of employees in the city last year, which is approved according to 60% of the average monthly salary of employees in the city last year; More than 300% of the average monthly salary of employees in the city last year, calculated according to 300% of the average monthly salary of employees in the city last year.
2. The total wages of enterprises and individuals included in the cost are different categories.
The total wages of enterprises are included in the cost (including wages, bonuses, allowances, etc.). ) including social security funds (pension funds, retirement funds, medical insurance, unemployment insurance), housing accumulation funds, medical expenses paid for retired employees, various funds, trade union funds, employee education fees and other welfare funds.
The total personal wages are generally wages, bonuses and allowances, and the part paid by individuals such as pension insurance, unemployment insurance and provident fund is the total paid wages. The total personal salary here is the basis of enterprise accounting.
3. Is the employee's personal insurance premium withheld and remitted by the company included in the company's total salary? Answer: Yes.
Question 9: How to calculate the total wages through the base of social security? Social security, 9000 a year is 750 a month. If the company has to pay 750 yuan a month, the total payment base should be 3750 yuan.
For example, there are five people insured in your company, but each person's salary is different. Let's give a simple example. For example, the salaries of three people are 3,000,3,000 and 4,000 respectively. In this case, their original payment base should be 65,438+00,000. However, your company only gives 3750. In this case, they should be given a lower base, which is 3000 * 37.5% = 165438+ respectively.
Key point: I think there should be no more than three people in your company who want to apply for social security in Shanghai. I just take social security as an example. I don't know if the company's commitment is 9000 yuan a year, including pension, unemployment, work injury, maternity, medical care, or what, it should be like this. In this case, I might as well give you a list, assuming that the salaries of the three insured people are the same, I hope it will help you.
Total medical expenses of unemployment, work injury and maternity in insurance projects
Payment base
Personal proportion 8% 0.2% 2%+3 10.2%+3
The company proportion is 20%1%0.310% 31.3%.
The company pays 750 yuan every month.
Because the payment base * company ratio = company monthly payment =750, it can be concluded that the total payment base is 2396, so if the salary of your company employees is the same, it is 2396/3, which is about 800. Calculate for yourself and see if the company's total monthly payment is 750/3. This is one person's watch. The watches of three people add up to almost 750. Then it's easy to calculate the personal ratio or something.
Total pension unemployment, work injury and maternity medical insurance items
Payment base 800 800 800 800 800 800 800 800 800 800
Personal proportion 8% 0.2% 2%+3 10.2%+3
The company proportion is 20%1%0.3%10% 31.3%.
The company pays 750 yuan every month.
Question 10:20 16 how to determine the social security contribution base 20 16 how to calculate the social security contribution base is calculated according to the average salary of local employees, and the average salary *60% is the social security base. Some are calculated according to the basic salary.