How to calculate the payment base
The payment base is the basis for the state to pay social insurance premiums. To pay social insurance premiums, the government will determine an appropriate proportion according to the income and expenditure of social insurance funds and the average social wage. Take the same proportion for all insured persons. For example, the current contribution ratio of endowment insurance is 8% of the individual contribution base and 16% of the employer contribution base.
The base of payment multiplied by the proportion of payment is the amount of money that needs to be paid for insurance. For example, enterprise endowment insurance is shared by employees and employers, and each bears its own part. The payment base is, in principle, calculated according to the monthly average of the total wages of employees in the previous year. Flexible employees can also participate in the basic old-age insurance for employees by paying all social insurance premiums themselves, but the payment base can be freely chosen. There are upper and lower limits on the payment base, which are 300% and 60% of the average social wage of the previous year respectively.
The boss expects not to pay five insurances and one gold for employees.
No boss is willing to pay five insurances and one gold for his employees. Everyone should agree with this view. Starting from here, paying five insurances and one gold for employees, for the boss, the original net profit has now become an expense and a loss. However, according to the Social Insurance Law and the Regulations on Provident Fund Management, it is the company's due obligation to pay five insurances and one gold for employees, which is unavoidable.
On the other hand, social security bureaus and provident fund management bureaus all over the country have certain requirements for enterprises. In some places, even according to the scale of tax payment, industry type, etc., the payment head is designated.
Even if there are only 10 employees, if the turnover is high, it may be stipulated to pay 15 people. Of course, in general, the number of designated people is less, such as 10 people, and at least 8 people are required. On the one hand, they don't want to pay, on the other hand, they are forced to pay, so most companies adopt a compromise method, paying according to the minimum standard.
Burden problem
The payment base multiplied by the payment ratio is the amount of money paid. At present, the payment ratio of endowment insurance has been basically unified throughout the country. Generally, the contribution rate of flexible employees is 20%, and that of employees in enterprises is 8% for individuals and 0/6% for employers/kloc.
If the social wage is 5000 yuan, the minimum payment base is 3000 yuan. For flexible employees, the minimum monthly base needs 600 yuan, while the social base needs 1000 yuan. Naturally, many people choose the minimum base to pay.
Although "Social Insurance Law" and "Regulations on Provident Fund Management" give the Social Security Bureau, Tax Bureau and Provident Fund Management Center the power to supervise enterprises to pay five insurances and one fund for employees according to law. However, in actual implementation, there will be many constraints. For example, workers themselves are unwilling to pay social security; Paying more for five insurances and one gold will affect local taxation; It is a systematic problem to investigate the unpaid five insurances and one gold on a large scale, which will affect the stability of local economy and so on.