Taiyuan Five Insurance and One Gold Payment Proportion and Deposit Base

Endowment insurance: 20% for units and 8% for individuals.

Medical insurance: unit, 7%, individual, 2%, serious illness medical treatment: 5 yuan.

Work-related injury insurance: 0.6% for the unit, and no need to pay for the individual.

Unemployment insurance: unit, 2%, individual, 1%.

Maternity insurance: unit, 0.5%, individuals do not have to pay.

Housing accumulation fund: unit 10%, individual 6%.

Five insurance and one gold payment base:

I 20 14 Taiyuan housing provident fund deposit base

1. From July of 1, 20 14, the deposit base of employee housing provident fund is adjusted to June of 20 13 to June of 12. After the deposit base is determined, it shall not be changed in this deposit year.

2, 20 14 1 Nisshin employees should take the salary of the employee in the second month as the base; For the newly transferred employees after 20 14 10, the monthly salary paid after the transfer is the deposit base; In the above two cases, the deposit base will not be adjusted this year.

3. The deposit base of this year shall be subject to upper and lower limit control. First, it shall not be lower than the minimum wage standard stipulated in the Notice of the General Office of the People's Government of Shanxi Province on Adjusting the Minimum Wage Standard in Shanxi Province (No.24 of Jin Zhengban [2065438+04]): yingze district, jiancaoping district, Xinghualing, Wanbailin, Jinyuan, xiaodian district, Gujiao 1450 yuan; Qingxu County 1350 yuan; Yangqu County 1250 yuan; Loufan county 1 150 yuan. Second, the deposit base of party and government organs and institutions shall not exceed 3 times of the average monthly salary of employees in 20 13 years announced by the statistics department of Taiyuan City; In principle, the deposit base of other units shall not exceed 3 times of the average monthly salary of employees in 20 13 published by the statistics department of Taiyuan City, and the maximum deposit base limit shall be implemented at the same time; The average monthly salary of employees in 20 13 years announced by the statistics department of Taiyuan City is 4253 yuan, which is three times that of 12759 yuan.

4. If the deposit base exceeds 12759 yuan, the excess shall be taxed in accordance with the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Individual Income Tax Policies for Basic Endowment Insurance, Basic Medical Insurance, Unemployment Insurance and Housing Provident Fund (Caishui [2006]10).

5. The calculation method of average monthly salary of employees is: average monthly salary of employees = total annual salary of employees ÷ actual payment months; The total wages are calculated according to the Provisions of the National Bureau of Statistics on the Composition of Total Wages (Ji Tong Zi [1990] 1No.), which consists of the following six parts: hourly wages, piece-rate wages, bonuses, allowances and subsidies, overtime wages and wages paid under special circumstances.

Two, 20 14 Taiyuan social insurance payment base

The base of social insurance payment is the basis of social insurance payment. Only when this base is determined can social insurance premiums be paid in accordance with the established proportion. The annual social insurance payment base is comprehensively determined by the total wages of all employees in the previous year, my average monthly salary in the previous year and the average monthly salary of employees in the whole province. For the insured, the actual salary is much higher, but the payment base is lower than the actual salary, which will directly lead to the damage of social security rights such as pension and medical insurance.

The payment base of the insured unit is the total wages of all employees in the previous year, that is, the actual labor remuneration paid to employees. When the total unit wage is less than the sum of all employees' individual payment bases, the sum of all employees' individual payment bases shall be taken as the unit payment base, and it shall be adjusted accordingly with the increase or decrease of personnel on a monthly basis.

The base for individual employees to pay social insurance premiums is their average monthly salary in the previous year. If my average monthly salary is lower than 60% of the average monthly salary of employees in the province, 60% of the average monthly salary of employees in the province (that is, 2320 yuan) will be used as the payment base; If it is higher than 300% of the average monthly salary of employees in the whole province, 300% (i.e. 1 1602 yuan) will be used as the base of the employee's contribution salary. The salary paid to new employees in the current year is based on the salary income of the first month.

In 20 14, the city's social insurance payment base began to be declared, and the monthly salary base of unit employees was at least 2320 yuan, and the highest was 1 1602 yuan.