The base of the provident fund payment ratio in Zhengzhou is as follows:
1. The individual provident fund payment ratio is 12% of the base;
2. The provident fund unit payment ratio is 12% of the base. %.
The calculation method of the social security payment base is as follows:
1. If the employee’s salary income is 300% higher than the local average salary of employees in the previous year, 300% of the local average salary of employees in the previous year shall be Payment base;
2. If the employee’s salary income is lower than 60% of the local average salary of employees in the previous year, 60% of the local average salary of employees in the previous year shall be the payment base;
3. If the employee’s salary is between 300% and 60%, the actual amount shall be declared. When the salary income of employees cannot be determined, the payment base shall be determined based on the average salary of local employees in the previous year announced by the local labor administration department.
The payment base for the other five social insurance insurances is as follows:
1. Pension insurance
The individual payment ratio for pension insurance is 8% of the base, and the unit payment ratio is 8% of the base. 20% of the base;
2. Medical insurance
The individual payment ratio of medical insurance is 2% of the base, and the unit payment ratio is 10% of the base;
3 , Unemployment insurance
The individual payment ratio for unemployment insurance is 0.2% of the base, and the unit payment ratio is 1% of the base;
4. Maternity insurance
Maternity insurance If an individual does not pay, the unit's payment ratio is 0.8% of the base;
5. Work-related injury insurance
If an individual does not pay for work-related injury insurance, the unit's payment ratio is 0.8% of the base;
To sum up, the social security payment amount has different regulations in each region, and the base is based on the total salary. The housing provident fund payment ratio is selected based on the actual situation of the enterprise. However, in principle, the maximum contribution amount shall not exceed 10% of the average salary of employees.
Legal basis:
Article 60 of the "Social Insurance Law of the People's Republic of China"
The employer shall declare on its own and pay social insurance in full and on time Insurance premiums may not be deferred or reduced except for legal reasons such as force majeure. The social insurance premiums that employees should pay shall be withheld and paid by the employer, and the employer shall notify the employee of the details of the social insurance premiums paid on a monthly basis.
Individual industrial and commercial households without employees, part-time employees who have not participated in social insurance in the employer, and other flexible employment personnel can pay social insurance premiums directly to the social insurance premium collection agency.