1, general pension insurance contribution ratio: 20% for the unit and 8% for the individual.
2. Medical insurance payment ratio: unit 10%, individual 2%.
3. Unemployment insurance payment ratio: unit 1.5%, individual 0.5%.
4. Maternity insurance payment ratio: 0.8% for the unit, and no payment for the individual.
5. Payment ratio of work-related injury insurance: unit 1%, and individuals do not need to pay.
6. As for the proportion of provident fund deposit, it needs to be determined according to the actual situation of the enterprise.
Legal basis:
Article 35 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC): The basic social insurance premiums and housing accumulation fund such as basic old-age insurance premiums, basic medical insurance premiums, unemployment insurance premiums, work-related injury insurance premiums and maternity insurance premiums paid by enterprises for their employees according to the scope and standards stipulated by the relevant competent departments of the State Council or the provincial people's government are allowed to be deducted.
Supplementary endowment insurance premiums and supplementary medical insurance premiums paid by enterprises for investors or employees are allowed to be deducted within the scope and standards stipulated by the competent departments of finance and taxation of the State Council.