First, the unit and the insured employee payment base
(a) from June 20 19 to June 20 1 year, the insured units shall pay social insurance premiums on a monthly basis based on the sum of the monthly salary bases of the insured employees. The employee himself takes his average monthly salary in the previous year as the base of the individual's monthly payment salary in that year. In 202 1 year, the minimum base of employees' basic old-age insurance, unemployment insurance and industrial injury insurance is 76547*60%/ 12=3827.35 yuan/month, and the actual use is rounded to 3828 yuan, and the upper limit is 76547 * 300%/12 = 6544.
(II) The insured unit shall handle the declaration and payment of various insurances and base compensation business through the online newspaper system or window after July, and the employees of this unit who have not made up the difference in the first half of the year due to retirement, resignation, death on the job and other reasons will make up the base difference when the latest payment base is adjusted.
Two, flexible employment insurance (individual) payment base
(a) the basic old-age insurance for urban workers with flexible employment (individuals) has nine payment standards, which are 60%, 70%, 80%, 90%, 65%, 200%, 250% and 300% respectively from low to high.
(2) From March 1 20265438, the human and social departments only register flexible employees and no longer verify the payment information. The basic old-age insurance for flexible employees will be optimized by the mode of "self-declaration and self-taxation".
(3) Flexible employees (individuals) can pay from July 20265438 to July 25 every month through the official account of "Guizhou Taxation" WeChat-"Social Security Payment", Alipay and other payment channels, or through the self-service machines in the tax service hall of Baiziqiao Taxation Bureau and the collection window of duyun city Taxation Bureau. The flexible employees who have paid the basic old-age insurance premium according to the published first-half payment base standard before June of 20021year will not be adjusted.
Three, the construction project to participate in work-related injury insurance payment base
If the work-related injury insurance premium is paid according to the labor cost base, it will be paid according to 6379 yuan (100% of the monthly average salary in 2020).
Fourth, the proportion of payment.
(1) In 20021year, the contribution rate of endowment insurance for government agencies and institutions was 24%, including 16% for units and 8% for individuals, and the contribution rate of occupational annuity was 12%, including 8% for units and 4% for individuals. Endowment insurance for enterprise employees: the contribution ratio is 24%, of which the unit part 16% and the individual part 8%. The contribution rate of endowment insurance for employees of urban individual industrial and commercial households is 20%, of which individual industrial and commercial households pay 12% and employees pay 8%. The proportion of endowment insurance payment for employees with flexible employment status is 20%, all of which are paid by individuals.
(2)202 1, and the unemployment insurance contribution ratio is 1%, of which 0.7% is for the unit and 0.3% for the individual. Farmers' contract workers can voluntarily choose individuals to pay unemployment insurance premiums, and unemployment insurance benefits will be regarded as urban workers after payment.
(3) The work-related injury insurance payment ratio of 202 1 was suspended from 202 1, and the work-related injury insurance reduced rate since May 2020 1 has been restored to the current benchmark rates of eight industries. The benchmark rates for categories I to VIII are 0.4%, 0.5%, 0.9%, 1%,1%,1.6%, 2.2% and 3% respectively.
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How to handle social security?
Social security procedures are:
The first step is to open an account with the Social Security Bureau;
Step 2, go to the Social Security Bureau to get the employee social security declaration and approval form;
The third step is to go to the local taxation bureau to change the tax payment book;
The fourth step is to pay social security in the bank where the company opens an account.