According to the Interim Measures, industrial injury insurance shall be paid by the employer according to the industry differential rates, and the benchmark rates of the first, second and third industries are 0.5%, 1% and 2% respectively. If the employer belongs to a class of industries, it shall pay the fees according to the industry benchmark rate, and no rate fluctuation shall be implemented; If the employer belongs to the second or third class industries, the rate shall be floating. On the basis of the industry benchmark rate, the floating rate can be moved up and down two steps: for the second-class industry, the first-class floating rate is 1.2%, the second-class floating rate is 1.5%, the first-class floating rate is 0.8%, and the second-class floating rate is 0.5%; It belongs to three types of industries, and the levy rate is 2.4% for the first time, 3% for the second time, 1.6% for the first time and 1% for the second time.
So, what is the basis for determining the floating rate? The floating rate is adjusted once a year by the industrial injury insurance agency according to the provisions of the Interim Measures, focusing on the assessment of the employer's industrial injury insurance premium income and expenditure rate and industrial injury accident rate in the previous year (from May to April 30 of the following year based on the documents, the same below), so as to determine the payment rate of that year.
The standard for determining the floating rate is: the income and expenditure rate of work-related injury insurance premiums of insured units 10%? Between 30%, floating down a rate grade; Income and expenditure rate of work-related injury insurance premium? 10%, with two downward rates; Income and expenditure rate of work-related injury insurance premium is 30%? Between 80% and the accident rate? 2.0? , not floating; Income and expenditure rate of work-related injury insurance premium is 30%? 80%, and the accident rate at work >; 2.0? And the income and expenditure rate of work-related injury insurance premium is 80%? 130%, industrial accident rate? 2.0? , floating up one rate grade; The income and expenditure rate of work-related injury insurance premium is 80%? 130%, and the industrial accident rate >; 2.0? , and the income and expenditure rate of work-related injury insurance premium is > 130%, and the floating rate is two grades.
At present, the Municipal Social Security Bureau has published the information of industrial injury insurance premium income and expenditure rate, industrial accident rate and floating rate grade of all insured units in the city on the bulletin board of its website (), and implemented the new payment rate from July 1, and the implementation time is from July to June. If the insured unit has any objection to the calculation of the adjusted new payment rate, it may directly inquire with the social security agency, or apply for treatment in accordance with the dispute settlement channels stipulated by laws and regulations on work-related injury insurance.
The floating collection of industrial injury insurance rates will further strengthen employers' awareness of industrial injury prevention, ensure workers' life safety and occupational health, and give full play to the role of floating mechanism of industrial injury insurance rates in promoting safe production and industrial injury prevention. Lever? Function. In addition, the work-related injury insurance premium is not paid by individual employees, but by the unit. This policy adjustment will not affect the treatment of employees at work.
■ Case: Enterprises in the second-class industries may save half the expenses.
An electronic plastic hardware co., Ltd. in the urban area belongs to the second-class industry, with * * * 3704 people participating in work-related injury insurance. In the last year, the company's work-related injury insurance payment base was 9352923 yuan. According to the rate of 1%, the company needs to pay 93529.23 yuan of work-related injury insurance. Last year, the company's industrial injury insurance premium income and expenditure rate and industrial injury accident rate were zero, which met the standard of two rates falling. Therefore, this year's industrial injury insurance rate is 0.5%. On the premise that the payment base of work-related injury insurance remains unchanged, the company will pay 46,764.62 yuan of work-related injury insurance this year, which can save half of the expenses.
A copper company in the urban area belongs to the third industry, with 5293 employees participating in work-related injury insurance. Last year, the company's industrial injury insurance payment base was 660024 1 yuan. According to the rate of 2%, the company is required to pay industrial injury insurance 132004.82 yuan. Last year, the company's income and expenditure rate of work-related injury insurance premium was 1.32%, which met the standard of two floating rates. Therefore, this year's industrial injury insurance rate is 3%. On the premise that the payment base of industrial injury insurance remains unchanged, the company will pay 65,438+0,980,007.23 yuan of industrial injury insurance this year, and the company will pay 66,002+0 yuan's industrial injury insurance premium. 50000.0000000000 1