The specific social security composition ratio is:
Endowment insurance: the unit pays 2 1% for you every month, and you pay 8% yourself;
Medical insurance: the unit pays 9% for you every month, and you pay 2% plus 10 yuan serious illness co-ordination (serious illness co-ordination mainly covers hospitalization);
Unemployment insurance: the company pays 2% for you every month, and you pay it yourself1%;
Work-related injury insurance: the unit pays 0.5% for you every month, and you don't have to pay a penny yourself;
Maternity insurance: the unit pays 0.8% for you every month, and you don't have to pay a penny yourself;
Housing accumulation fund: the unit pays 8% for you every month, and you pay 8% yourself.
The most important thing is that, in this case, the social security ratio that the company pays for you every month should be 21%+9%+2%+0.5%+0.8%+8% = 41.3%.
Your monthly social security payment should be 8%+2%+10+1%+8% =19%+10.
Regardless of Yuan You's 10, the ratio between the company and you should be 4 13: 190, that is to say, if.
If you pay 190 yuan's social security every month, the company will deposit 4 13 yuan into your social security account, and the monthly increase in your social security account should be 4 13+ 190=603 yuan.
So when you can't see it, the company actually pays more than twice as much as you, so don't feel sad when you pay the social security fee every month ~ you should know that the company pays much more than you, but it is the company that feels sad.
Back to three insurances and one gold and five insurances and one gold, everyone here should have seen it. In fact, the three insurances and one gold mentioned in Jianghu are completely equal to five insurances and one gold, but the three insurances and one gold are your personal insurance (pension+medical care+unemployment+provident fund) and the five insurances and one gold are your company's insurance (pension+medical care+unemployment+work injury+maternity+provident fund). Just say that three insurances and one gold are five insurances and one gold.
In addition to the company can pay social security for you, people who have no job but have income, or people who have a company but have not paid social security can also pay social security themselves, but individuals can only pay pension insurance+medical insurance, work injury, maternity, unemployment and provident fund, which you cannot pay personally.
Let's first introduce what is the social insurance payment base. Just now, we all know that the proportion of social insurance contributions paid by the unit every month is almost 465,438+03: 65,438+090, so now there is another question: What is the relationship between the social insurance contributions paid by the unit every month and this proportion? How is the social insurance premium determined?
You may not have noticed that every province and city releases the "minimum payment base of social insurance" at the beginning of July every year. This base is determined according to the average salary+welfare+various subsidies of employees in the previous year after statistical calculation. In July this year, Nanjing announced the minimum base of 1 189 yuan. What does this mean? It means that as long as Nanjing is a regular organization that pays social insurance for employees, the minimum monthly payment for each employee is1189× 41.3% = 491yuan, and employees must pay at least189×19%.
But now a new problem has arisen. The wages of employees in Nanjing vary greatly. Some people can get 65,438+0000 pounds a month, while others can get 65,438+00000 pounds a month. Does this mean that people who receive 65,438+0000 pay the same social security fee as those who receive 65,438+00000?
Please note that this 1 189 is the lowest radix, and there is a highest radix above 1 189. The highest base in Nanjing this year seems to be more than 8,000. I forgot the details, too Anyway, if your salary is lower than 1 189 yuan per month, the company must also pay1/89 yuan +089 × 4 1.3% = 49 1 yuan per month, and you must pay at least1yuan per month. This is the significance of 1 189 as the minimum payment base of social security: even if you get 1000 or 800 yuan every month, you must pay the minimum amount of 1 189 every month!
However, if your salary is higher than 1 189, for example, your monthly salary is 3,000 yuan, then when your company goes to the labor bureau to pay insurance for you (the social security fee paid by your company is deducted by the labor bureau), you should say to the labor bureau, "Yes, we have a comrade here with a monthly salary of 3,000 yuan. Please deduct the social security fee according to the standard of 3000 yuan. " Then the Labor Bureau will deduct your company and your money based on 3000 yuan, and then pay it to your social security account. At this time, your company should pay you 3000×4 1.3% = 1239 yuan per month, and you should pay 3000× 19 yuan per month.
That is to say, if your salary is lower than 1 189 yuan, you will pay according to 1 189 every month; If your salary exceeds 1 189 yuan, you will pay according to your actual salary every month, unless your salary is higher than the maximum base. If you get 10000 yuan per month, and the maximum base is 8000 yuan, you and your company will pay it according to 8000 yuan.
Here, I want to expose the shameless practices of some companies. These companies may give you thousands of wages every month, but when they go to the labor bureau to declare your base, they will not declare it according to your actual salary. For example, if you take 3,000 yuan a month, they may say that you only take 1 189×6589 yuan, and then the labor bureau will only deduct you 1 189×659 yuan a month. If so, your company is shameless! Because the company pays you more than twice as much as you, the less you give, the less they give! If you calculate according to your actual salary of 3,000 yuan, they should pay you a social security fee of 3,000× 41.3% =1239 yuan every month, while if you calculate according to 1 189×4638, they will only pay you/kloc-every month. So you eat too much.
Loss! Regular companies will only report to the labor bureau for deduction according to your actual salary! Only those cheap companies will pay you according to the minimum standard no matter how high your salary is! ! Don't think that the less you deduct from your social security fee every month, the better! ! Maybe you have been shamelessly bullied by the company, you don't know! ! !
It's simple to determine the base that the company pays for you: if you deduct 300 yuan's social security every month, your base is almost 300÷ 19%≈ 1578 yuan. See if your salary is this amount. If your salary is significantly higher than 1578, for example, you actually get 3000 or 4000 yuan a month. After being bullied, you can go to the local labor inspection brigade to sue your company. Generally speaking, you can sue someone, but you'd better find evidence (such as salary slips). When you leave your job, otherwise you will not be able to work in the company.
Explain again that the proportion of social security varies from place to place. If you are not in Nanjing, your contribution ratio is probably not 19%, but it is certainly not too bad. For example, your cardinal number may be 20% or 22%, but it will never be 30% or 40%! So although 19% is the proportion of Nanjing, students from other places can also calculate their own cardinality through this.
Let's introduce the details of these social insurance premiums and how to use them. As mentioned above, social insurance = endowment insurance+medical insurance+industrial injury insurance+maternity insurance+unemployment insurance+housing accumulation fund. Let's talk about endowment insurance first.
This kind of insurance is generally paid after 15 to enjoy the pension for life, so students who want to get the pension must start paying before 15 before retirement. This is almost the same outside Nanjing. If you pay the old-age insurance when your retirement age is less than 15, the state will refund all the 8 pensions stored in your personal account when you retire. Then you will ask, and the unit will give it to you.
You can't expect the country to give it to you. After you retire and take away your personal funds, the state will transfer all 265,438+0% of the funds paid by the company to the national pension fund. From now on, this money has nothing to do with you. You might say: damn it! That's my money. Why don't you give it to me? Because that's what the country says.
When the money is refunded, only the money withheld by the individual is refunded, and the money paid by the unit for him has contributed to the country-
Let's see how your pension is calculated when you retire.
The algorithm of pension is very complicated, because the country changes the payment base once a year. For example, if you are 30 years old now, your current payment base is 3,000 yuan. If your retirement age is 55 years old, you must start paying endowment insurance before you are 40 years old. If you start paying at the age of 30 and it takes 25 years to pay at the age of 55, then you must enjoy the pension first. Secondly, if the payment base of 3,000 Yuan You in 25 years becomes 6,000 yuan (I mean if), then at the age of 55, you can get a basic pension of 6,000× 20% =1.200 yuan every month, which is given to you by the state. Besides, you have accumulated a lot of money in your personal account in 25 years. Just average the payment base (3,000 yuan), so in the past 25 years, your personal account should have 4,500× 8% (the proportion of old-age insurance paid by individuals )× 25×12 months =108,000 yuan, so in addition to the previous 1200 yuan, every month, In this way, from the age of 55, you can get at least 1200+900=2 100 yuan pension every month. Of course, the national base is still rising every year, so you will get more money than 1200 yuan every month after retirement except your own 900 yuan, and your pension will definitely increase.
Therefore, the more endowment insurance you pay, the better. The more you give, the more you will enjoy after retirement. And after the country adjusts the base every year, you will get more and more money. It is possible to pay 1000 now and get 1500 ten years later.
There is an abnormal policy here, that is, no matter where you pay social security fees, when you retire, you can only go back to your domicile to enjoy local retirement benefits. Therefore, people who pay social security in places with a high base but enjoy pensions in places with a low base after retirement will lose a lot. Why do you say that? Let me give you an example. If you worked in Nanjing when you were young, paid social security for 20 years and then retired, but if your household registration is in Heilongjiang, you must return to Heilongjiang to enjoy the pension. If you have paid in Nanjing for 20 years, the average base is 3,000 yuan (I said if), but when you retire in Heilongjiang, the base of payment is only 1 10,000 yuan (I said if), then you can only enjoy 60 yuan when you retire. This is a loss! In short, if you pay social security in a rich place, but return to a poor place to enjoy social security after retirement, you will pay a lot but enjoy very little in your life! Paying 3000 yuan may only enjoy 1000 yuan! This is a terrible thing, but there is nothing we can do. This is a national policy. Therefore, please pay attention to all students who are currently registered in places with low base such as the west but work in places with high base such as Beijing or Shanghai. You can either pay social security in the west or move your registered permanent residence to Beijing or Shanghai before retirement, otherwise you will make a huge loss-making business in your life.
Then maybe you will say, if my hukou is in Nanjing, I will pay in Heilongjiang for 20 years, pay in a place with a low base, and enjoy high welfare after retirement. No! Do you think Nanjing Labor Bureau will let you enjoy the success? ! Generally speaking, Nanjing will find reasons to directly refuse your transfer! At that time, you will be smarter than you: you can't enjoy it in Heilongjiang and you can't enjoy it in Nanjing! However, some places have some loose regulations on this situation. For example, Nanjing allows you to return to Nanjing from a low base five years before retirement, and then continue to pay a high base in Nanjing for five years before allowing you to return to Nanjing to enjoy a pension. This policy is estimated to vary from place to place. Students who plan to transfer in the future had better go to your local labor bureau to find out about this problem now, so as to avoid accidents when they retire!
Let's talk about medical insurance.
The policy of this insurance country is not bad. The important thing is that many hospitalization reimbursement claims say that the monthly medical insurance paid by the company is 9%, and your monthly medical insurance is about 2% plus 10 yuan. It doesn't matter if you are hospitalized. In that 1 1%, the state will transfer 2% of yourself to your medical insurance account every month. If you pay social security according to the minimum base of 1 189 yuan every month, then 1 189×2%=23.78 yuan is the money that the state calls you personally every month. You can accumulate this money, buy medicine or see a doctor directly by credit card, and the remaining 9% will be included in the medical pooling fund.
According to the regulations of Nanjing, if you start to pay medical insurance from June 5438+ 10, you can buy medicine or go to the clinic from February 2007, and you can reimburse hospitalization expenses from July 2007. The report is quite complicated, such as:
If you were hospitalized on August 1 day, 2007, and you live in the best tertiary hospital in Nanjing, all the drugs used during hospitalization are within the scope of medical insurance, and the expenses such as surgery and hospitalization cost a total of 5,000 yuan, then the medical insurance center will deduct 1 0,000 yuan at the time of reimbursement, which is the starting price. And the remaining 4000 yuan can be reimbursed 4000×86% = you only need to pay 4000× 14%=560 yuan, plus the previous starting price 1000 yuan, you only need to pay 1560 yuan after spending 5000 yuan, and this 1560 yuan can be paid from. So in fact, hospitalization won't cost you too much. Medical insurance is much more important to us young people than old-age insurance. After all, hospitalization is too fucking expensive, which is also the most important significance of participating in social insurance. However, Nanjing stipulates that you must pay medical insurance for 25 years after retirement to enjoy medical insurance for life, so if you retire at the age of 55, you must start paying medical insurance at the latest at the age of 30.
Let's talk about industrial injury insurance.
This kind of insurance is rarely used in practice, and I don't have much contact with it. It should be reminded that this insurance will come in handy if you have an accident at work or at work. However, in practice, many people do not pay attention to the preservation of evidence when something happens, which makes them unable to enjoy industrial injury insurance. If you get hit by a car after work, you should call the police quickly and let the police investigate the records and take photos to collect evidence. This is a pity. The police will give you an accident appraisal after handling it, and you can take it to the unit to report a work-related injury. If something happens to you, you can let someone run away without looking for a witness or calling the police, so without evidence, it will generally not be recognized as a work-related injury. There is still a time limit. If you have a work-related injury on July 1 2007, you must report it to the unit immediately and issue it to the police.
Give your work-related injury evidence, accident appraisal report, medical treatment or hospitalization records to the unit, and ask the unit to take these materials for work-related injury appraisal. Your company must send your valid materials to the industrial injury appraisal center before August 1 2007. If it is more than one month since the date of your work-related injury identification, you may not be identified as a work-related injury. If your company doesn't give you an appraisal, you can take the materials to the appraisal center for appraisal, preferably not more than one month.
Let's talk about maternity insurance.
Let's take this as an example. If you are a girl with a monthly salary of 1 1,000 yuan, you started to pay maternity insurance on June 65438+ 10/0/2007, and the payment base is 1189, but you got pregnant in March 2007. Then, after you leave the hospital, you should quickly submit all the materials such as marriage certificate (unmarried children can't be reimbursed)+one-child certificate (generally speaking, the second child can't be reimbursed)+medical records+all invoices for building large and small cards and hospitalization and surgery expenses+hospitalization list+discharge summary to the company. If you spend 2,000 yuan on pregnancy test, hospitalization and surgery when you give birth, generally speaking, the company can basically reimburse you all within the scope of medical insurance. The money given to you after reimbursement includes: 500 examination fee +2000 hospitalization operation fee+1/89 yuan/month× 4 months = 7256 yuan, 165438 yuan/month× 4 months, which will be reimbursed by the medical insurance center.
Girls' subsidies can only be obtained through reimbursement.
The state stipulates that girls must pay an average salary of four months when they are reimbursed for maternity insurance, so if you give birth to a child for reimbursement, you can earn four months' salary without spending money! If your basic salary is higher than your salary, for example, 1000 yuan equals 1 189, then you still earn.
Maternity insurance must be paid for at least one year to enjoy, remember to remember.
In addition, there is another problem, boys also pay maternity insurance ~ so can boys enjoy maternity insurance? If you are a boy, your wife doesn't have a job or her work unit doesn't pay insurance, and you paid maternity insurance when she gave birth.
Maternity insurance can still be reimbursed after more than one year, but taking the previous example as an example, only 500 examination fees+half of 2000 hospitalization operation fees can be reimbursed = 1250 yuan, and you can't enjoy the subsidized salary 1 189 yuan/month ×4 months! This can only be enjoyed by girls for reimbursement ~
For the same expenses, girls can be reimbursed 7,256 yuan, while boys can only be reimbursed 1250 yuan, which is probably a rare policy of "discriminating against men" in China-+Therefore, girls had better make plans before giving birth and start looking for a company to pay maternity insurance one year in advance, so that they can earn money!
If a boy wants to marry a wife, he'd better marry a girl who has paid maternity insurance for one year when she gave birth and whose salary is higher than himself! But if she really doesn't have insurance, it doesn't matter. You can also reimburse her for maternity insurance, but you won't get the subsidized four-month salary, and you can only get back half of the newspaper's expenses.
unemployment insurance
Unemployment insurance, you have to pay for one year to enjoy it. If you pay 1 year, it usually takes two months. If you pay for two years, it takes four months, but it takes up to 24 months in a lifetime. Let's give an example:
If you started to pay insurance on June 38, 2007+10, and you were dismissed from the company on June 38, 2008+10, you can ask the company to give you unemployment insurance for two months. If you pay insurance on the basis of 5438+0 189 in June this year, you can get at least 800 yuan or 200 yuan within two months. June 5438 +2008 10, your contract with the company expired. If you don't want to renew your contract, you can also ask the company to receive unemployment insurance for you for two months before leaving your job, which is also more than 800 yuan.
In other words, when the contract expires or the company dismisses, you can ask the company to do it for you according to the proportion of unemployment benefits for two months a year. If the company doesn't do it for you, you can sue it.
But if you resign before the contract expires, even if you have paid 1 year, you will not enjoy unemployment insurance.
As long as you resign yourself, let alone pay 1 year. Even if you pay1year unemployment insurance, you won't get any money when you resign. Housing provident fund is a good thing.
Let's just say that if you pay 200 yuan's provident fund every month, the company will also credit 200 yuan to your account every month. When you buy a house, it will be 400 yuan. If you pay 50,000 yuan in your life, there will be 6,543.8+10,000 yuan in your account. Don't refuse such a good thing.
Provident funds can be used to buy a house, repay loans, decorate and so on. If your family can find land to build a house, the money for building a house can also be paid from the provident fund.
If you don't use the money all the time, it seems that you can withdraw all the money when you finally retire.
[Advanced] Supplementary Notes [5KB]
Let's talk about places different from Nanjing. Magic is not allowed not to pay medical insurance In other words, the social security center includes endowment medical care, unemployment, work injury and maternity, which requires enterprises to collect, but the provident fund can be paid or not, because it belongs to the jurisdiction of the provident fund center.
The specific social security composition ratio is:
Endowment insurance: the unit pays 22% for you every month, and you pay 8% yourself;
Medical insurance: the company pays 12% for you every month, and you pay 2% yourself;
Unemployment insurance: the company pays 2% for you every month, and you pay it yourself1%;
Work-related injury insurance: the unit pays 0.5% for you every month, and you don't have to pay a penny yourself;
Maternity insurance: the unit pays 0.5% for you every month, and you don't have to pay a penny yourself;
Housing accumulation fund: the unit pays 7% for you every month, and you pay 7% yourself.
Supplementary housing provident fund: the unit pays 8% for you every month, and you pay 8% yourself (this is only available in state-owned enterprises with good general benefits, and the proportion is determined by the company itself, so it is very ethical for general companies to pay provident fund).
In addition, it should be said that the relationship between social security and individual tax adjustment is calculated after deducting personal deduction when paying individual tax adjustment, but it should be noted that the part of provident fund and supplementary provident fund that exceeds 65,438+02% (the part paid by individuals and enterprises) also needs to be calculated in the taxable base, for example, the above-mentioned provident fund 7% and supplementary provident fund 8% add up to 65,438+05%. Then 3% deducted by the individual will be included in the taxable amount. At the same time, although 3% of the enterprise is not deducted from the individual salary, it will still be included in the taxable base, that is to say, the individual will pay for the adjustment tax of this fee. Medical insurance uses this piece, and the way to transfer to personal accounts varies from place to place.
Love refers to the way that Nanjing is incorporated by the month and many places are incorporated by the year. Specifically, the medical insurance year is from April 1 to March 3 1 of the following year, and the change of social security payment base is also determined in the first half of April. On April 1 day, the medical insurance bureau will pay 1 year (that is, 2%) of personal medical insurance to the personal medical insurance card account in advance according to everyone's social security base, but there are problems at this time. On April 1 day, the social security base of that year has not been established, and the medical insurance bureau can only predict the personal medical insurance premium of that year according to the base of the previous year. How should we deal with this difference? That is, the underpaid or overpaid part shall be paid back on April 1 day of the following year.
Perhaps such a long paragraph seems troublesome, so let's take it as an example.
In 2004, someone's average monthly income was 5000 yuan, in 2005, it was 4000 yuan, and in 2006, it was 6000 yuan. When the medical insurance bureau entered the personal account on April, 2006 1, the social security center had not approved the payment base for 2006.
Figures (that is, the average monthly income in 2005), so the medical insurance bureau still calculates the annual personal account amount according to the payment base in 2005 (that is, the average monthly income in 2004), that is, 5000*2%* 12= 1200.
But in fact, this person's personal account amount this year should be 4000*2%* 12=960, so the extra 240 yuan money will be deducted on April 1 day, 2007. At the same time, the New Year's personal fund credited to the diary in April 2007 1 is still 960 yuan (actually it should be 6000*2%* 12= 1440 yuan), and the underpaid 480 yuan will be replenished on April 1 2008.
Therefore, due to the different annual payment bases of most people, the total number of accounts of almost everyone in March each year is different from that seen in April, which is generated by the Medical Insurance Bureau when doing annual expense accounting.
There is also a time limit for work-related injuries. If you have a work-related injury on July 1 2007, you must report it to the unit immediately, and hand over the evidence and accident appraisal certificate issued by the police and the medical records of medical treatment or hospitalization after the work-related injury to the unit, and ask the unit to carry these materials for work-related injury appraisal. Your company must send your valid materials to the industrial injury appraisal center before August 1 2007. If it is more than one month since the date of your work-related injury, the work-related injury may not be identified. If your company has not appraised you, you can take the materials to the appraisal center for appraisal, and it is best not to exceed one month, otherwise it will be very troublesome. There are two ways to supplement this. One is that the company declares the work-related injury, which is valid within 30 days, and the other is that the individual declares the work-related injury, which is valid within one year.
In terms of maternity insurance, for those who have miscarriages, dystocia, multiple births and premature births, please check the following links. Although it is Shanghai's policy, there are similarities everywhere. Shanghai and Nanjing may have different policies, and the company will never manage this reimbursement. All these are directly linked to pregnant women through medical insurance. During the check-up, production and hospitalization, all items within the scope of medical insurance shall be paid by medical insurance as a whole. Of course, self-funded items (such as advanced wards and self-funded drugs, etc.) still need to be borne by themselves. After giving birth to a baby, you apply for maternity allowance at the medical insurance bureau. The medical insurance bureau will give you 3000 yuan social security, and then add another half month to the income of the three-month payment base. If the average wage income in the previous year is greater than the upper limit of social security payment base, social security will only pay the payment base, and the rest will be paid by the company. For example, someone's average wage income last year was 65,438+00,000.
Then the monthly income paid by social security is 7392, and the rest 10000-7392=2608 is paid by the company.
(Although I think this situation is not easy for readers on the cloud to encounter =. =。 . )
In fact, there are two key points:
1, the prenatal payment is over 1 year.
2. The social security payment base is declared normally.
Therefore, students, especially female students, should not think that the base declared by the company doesn't matter, and even be glad that your salary is high because of the low base. At this time, you will see the problem!
This is why so many female employees prefer to stay in places with low wages but complete social security declarations before resigning. On the one hand, small places don't like unmarried female employees. On the other hand, maternity insurance is a big income supplement. For example, a person's normal salary is 3000 yuan, but her year-end bonus income and other bonus income are included in the social security base declaration, so the average monthly income may reach 5000 yuan. At this time, the income in the months when the child was born was 5000 yuan in January. If you don't use the money all the time, it seems that you can withdraw all the money when you finally retire.
Not on the surface, but absolutely!
Moreover, the interest of provident fund loans is much lower than that of commercial loans, which is also a big advantage.