(1) payment base
1, the payment base refers to the employer's payment base of work-related injury insurance premiums as the total wages of employees in the previous year.
2. Total wages refer to the total labor remuneration paid directly by the employer to all employees of the unit.
3. Employees refer to all workers who have labor relations (including factual labor relations) with the employer in various employment forms and within various employment periods.
(2) Payment rate
1, classified industry benchmark rate. According to the degree of industrial injury risk in different industries, the industrial injury insurance classified industry benchmark rate standard is divided into three categories and six grades, that is, the payment rate of a class of industries is 0.5% of the total wages of employees; The first file of the second industry is 0.8% of the total wages of employees, the second industry is 65438+ 0.0% of the total wages of employees, and the third industry is 65438+ 0.5% of the total wages of employees; The first grade of tertiary industry accounts for 2.8% of the total wages of employees, and the second grade of tertiary industry accounts for 3.3% of the total wages of employees. When determining the employer's industrial injury insurance payment rate for the first time, it shall be implemented according to the industrial injury insurance classification industry benchmark rate approved by the municipal government.
2. Interest rate fluctuations. From the second year after the employer's work-related injury insurance rate was first determined, the employer's rate in the second and third categories of industries fluctuated on the basis of the classified industry benchmark rate standard, and the floating range was determined according to the proportion of the total amount of work-related injury insurance benefits (including all expenses) paid by the employer's work-related injury insurance fund to the total payment.
3. Payment method: Pay at the local taxation bureau before 10 every month.
Legal basis:
Regulations on industrial injury insurance
Article 7 The work-related injury insurance fund consists of the work-related injury insurance premium paid by the employer, the interest of the work-related injury insurance fund and other funds incorporated into the work-related injury insurance fund according to law.
Article 8 The rate of work-related injury insurance shall be determined according to the principle of fixed income by expenditure and balance of payments.
According to the degree of industrial injury risk in different industries, the state determines the differential rates in different industries, and determines a number of rate grades in each industry according to the use of industrial injury insurance premiums and the incidence of industrial injuries. Industry differential rates and intra-industry rates shall be formulated by the administrative department of labor and social security of the State Council in conjunction with the financial department, health administrative department and safety production supervision and management department of the State Council, and shall be promulgated and implemented after being reported to the State Council for approval.
According to the use of work-related injury insurance premiums and the occurrence of work-related injuries by employers, agencies in various regions shall determine the unit payment rate according to the corresponding rate grades of their respective industries.