Endowment insurance is paid by 20% of the unit and 8% of the individual; Medical insurance is paid according to 6.5% of the unit and 2% of the individual. In specific cases, it needs to be calculated based on the salary base of the individual, and some cases are handled by the employer. Legal basis: Article 61 of the Social Insurance Law of the People's Republic of China, social insurance fee collection agencies shall collect social insurance fees in full and on time according to law, and inform employers and individuals of the payment regularly. Article 62 If the employer fails to declare the amount of social insurance premiums that should be paid according to the regulations, the amount that should be paid shall be determined according to 110% of the amount paid by the unit last month; After the payment unit completes the declaration procedures, the social insurance fee collection agency shall settle the accounts in accordance with the regulations. Article 63 If an employer fails to pay social insurance premiums in full and on time, the social insurance premium collection agency shall order it to pay or make up within a time limit.