Unemployment insurance:
Urban enterprises and institutions shall pay unemployment insurance premiums at 2% of their total wages. Employees of urban enterprises and institutions pay unemployment insurance premiums according to one percent of their wages. Farmers contract workers recruited by urban enterprises and institutions do not pay unemployment insurance premiums themselves.
Maternity insurance:
In order to further improve the maternity insurance policy for employees and ensure the basic living and medical needs of female employees during their childbearing period, according to the actual situation of our city, the relevant issues concerning the adjustment of maternity insurance benefits for employees are hereby notified as follows:
First, appropriately raise the maternity allowance standard for female employees during maternity leave, that is, take 70% of the average payment base in the twelve months before the operation of individual birth, abortion and ectopic pregnancy as the calculation standard. Among them:
L, pregnancy less than 3 months (including ectopic pregnancy) abortion, enjoy 1 month maternity allowance;
2. Those who have been pregnant for more than 3 months (including 3 months) but less than 7 months are entitled to1.5 months maternity allowance;
3, pregnancy for 7 months (including 7 months) above induced labor and natural delivery, enjoy 3 months maternity allowance:
4, dystocia increased by 0.5 months of maternity allowance; For multiple births, the maternity allowance will be increased by 0.5 months for each additional birth.
Two, female workers due to childbirth, abortion, ectopic pregnancy medical expenses paid in accordance with the following provisions:
1, abortion within 3 months of pregnancy does not exceed 200 yuan;
2. No more than 1300 yuan in the third to seventh month of pregnancy;
3. No more than 1800 yuan for induced labor for more than 7 months;
4, the natural delivery does not exceed 2000 yuan;
5, dystocia delivery does not exceed 2500 yuan.
6, ectopic pregnancy does not exceed 2650 yuan;
7, dystocia cesarean section does not exceed 2900 yuan.
Third, during the maternity leave, the medical expenses for postpartum hemorrhage and puerperal infection caused by childbirth exceed the limits specified in Items 4, 5 and 7 of Article 2, and shall be reported by 70% on the basis of illness certificate, discharge summary (record), detailed list of expenses and related bills.
Four, to meet the requirements of the state to enjoy maternity leave for female workers to issue a one-time nutritional allowance, the standard is tentatively set at 150 yuan.
Five, the employer to pay maternity insurance for less than one year, the maternity allowance, maternity medical expenses, one-time nutrition subsidies for female employees enjoy 50% of the treatment of employees.
Six, to participate in maternity insurance for female workers unemployed, from the month of unemployment to enjoy unemployment insurance benefits within the time limit, according to the standard of receiving unemployment insurance benefits to maternity allowance during maternity leave. Maternity medical expenses and one-time nutrition subsidies are enjoyed with reference to the treatment of on-the-job female employees.
Seven, placing (taking out) IUD, implementation (taking out) subcutaneous implantation, ovum (sperm) tube sterilization (recanalization) surgery expenses and routine examination expenses, according to the standards approved by the price department. Another charge for medicine, 40 yuan.
Eight, the family planning technical appraisal team at or above the county level identified patients with family planning complications, medical expenses incurred in medical institutions at or above the second level for the treatment of family planning complications, reported in the maternity insurance fund.
Nine, the above expenses shall be reimbursed by the unit manager to the maternity insurance agency within 6 months from the date of the expenses. Maternity insurance agencies after the audit to meet the requirements of the cost, should be given a one-time payment.
X. This notice shall be implemented as of 1 October1day 2005.
Industrial injury insurance:
The relevant matters concerning the treatment of industrial injury insurance for employees in Nantong City in 2008 are notified as follows:
1. Adjustment target: before June 30, 2008, Nantong City has been included in the management of industrial injury insurance, enjoying the regular treatment of1-4 industrial injury personnel and those who enjoy the pension for supporting relatives of workers who died.
Second, the adjustment method: the adjustment range of disability allowance, living care expenses and dependent relatives' pension is the sum of 70% of the average wage increase of on-the-job workers in our city last year and 30% of the increase of consumer price level. In 2007, the average monthly salary of employees in our city was 25 13 yuan, the average wage increased by 16. 1%, and the consumer price level increased by 5. 1%. The adjusted calculation and payment amount = the calculation and payment amount before adjustment ×( 1+ employees.
III. Adjustment Time: The above-mentioned adjustment objects will enjoy new treatment from July 1 2008, and the required funds will be charged to the industrial injury insurance fund.
Endowment insurance:
Provisions of Jiangsu Province on Basic Endowment Insurance for Enterprise Employees
Chapter II Collection and Payment of Basic Endowment Insurance Fees
Article 8 The employing unit shall, in accordance with the Regulations on the Collection and Payment of Social Insurance Fees in Jiangsu Province, go through the formalities of social insurance registration, declaration, change of registration, etc. with the social insurance registration certificate and other documents and materials, and establish a payment relationship with the local tax authorities.
When an employer and the insured establish, dissolve or terminate the labor relationship, it shall go through the relevant formalities of basic old-age insurance at the local social insurance agency within the prescribed time limit, and the social insurance agency shall complete the formalities within the prescribed time limit.
When the employer cancels the basic old-age insurance, it shall go to the local tax authorities to settle the basic old-age insurance premium that should be paid, and then go through the cancellation procedures according to law.
Article 9 The social insurance agency shall provide the local tax authorities with the basic data on the payment of the employer and the insured within the specified time, and the local tax authorities shall collect the basic old-age insurance premium from the employer and the insured according to the data provided by the social insurance agency, issue a collection voucher, and provide the social insurance agency with the actual payment of the employer and the insured within the specified time. If the local tax authorities find that the employer's declaration is false in the process of collection and payment, they shall promptly provide the employer's actual total wages and employee's wage income to the social insurance agency, and the social insurance agency shall re-verify. The employing unit shall pay the basic old-age insurance premium of the current month in advance according to the amount calculated by the local tax authorities.
The basic old-age insurance fund is included in the financial budget management. The basic old-age insurance premium collected shall be paid into the state treasury on time and in full, and shall be included in the financial special account management in accordance with state regulations.
Article 10 An employing unit shall pay the fees based on the total wages of all its employees at the rate determined by the provincial people's government. If the total wages paid by the actual insured of the employing unit are higher than the total wages of all employees of the unit, the total wages paid by the actual insured of the unit shall be used as the base.
The insured person shall pay 8% of his salary, which shall be withheld and remitted by the employer.
Individual industrial and commercial households and their employees and flexible employees shall pay 20% of the average monthly salary of employees in the whole province in the previous year. Among them, employees of individual industrial and commercial households pay 8 percentage points, and individual industrial and commercial households pay 12 percentage points.
The employer's contributions (including the contributions of individual industrial and commercial households for employees) shall be paid before tax; The individual contributions of the insured are deducted from the personal income tax payable in accordance with the regulations.
Eleventh insured (excluding individual industrial and commercial households and their employees, flexible employees) wage income for payment of wages. The benchmark number of the upper and lower limits of the annual basic old-age insurance premium collection is determined according to the average wage of employees in the province announced by the provincial statistics department. The wage income of the insured exceeds the benchmark number by more than 300%, which is not included in the payment of wages; If the wage income of the insured is lower than 60% of the benchmark, the payment wage shall be determined according to 60% of the benchmark; If the wage income of the insured is within the upper and lower limits of the basic old-age insurance premium collection, the payment wage shall be determined according to the actual wage income.
Article 12 Employers are encouraged to establish enterprise annuities for their insured persons on the premise of participating in the basic old-age insurance and paying in full. Actively develop individual and group endowment insurance business, and support qualified enterprises to establish multi-level endowment insurance plans through commercial insurance.
Chapter III Personal Account of Basic Endowment Insurance
Thirteenth social insurance agencies shall, in accordance with the social security number of the insured, establish a lifelong and unique personal account for them, issue relevant certificates and cards, and establish basic old-age insurance files.
Article 14 Personal accounts of insured persons include:
(a) before the implementation of these provisions, the insured's personal account has been stored;
(two) after the implementation of these provisions, the individual contributions of the insured (8 percentage points for individual industrial and commercial households and flexible employees);
(3) Other deposits allocated to individual accounts as stipulated by the state;
(4) Interest shall be calculated on the amount stored in individual accounts over the years.
Personal accounts are gradually implemented, and personal account funds are fully accumulated. The plan for gradually realizing individual accounts shall be formulated separately by the provincial people's government.
The preservation and appreciation of individual account funds shall be implemented in accordance with the fund management and investment operation measures formulated by the state and the province.
Medical insurance:
Measures for the implementation of basic medical insurance for urban workers in Nantong city
Chapter III Collection and Payment of Basic Medical Insurance Fees
Ninth basic medical insurance premiums paid by the employer at the rate of 8% of the total wages paid by all employees of the unit; Individual employees shall pay at the rate of 2% of their wages.
Urban self-employed workers, urban freelancers and other urban workers affiliated with labor and personnel agencies shall be paid by individuals at10% of their wages.
In the future, with the economic development, the payment rates of employers and individual employees can be adjusted accordingly.
Tenth employers and employees pay wages, by the insured units (or individuals) reported to the agency for examination and determination.
(a) the payment of wages of individual employees is approved according to their average monthly wage income in the previous year. Employees who were employed or transferred from other places in that year shall be paid according to the wage standards approved by the labor and personnel departments (or agreed in the labor contract).
The part where the wage income of employees is higher than 300% of the average monthly wage of employees in the urban area last year may not be included in the payment base; If it is lower than 60% of the average monthly salary of employees in the urban area last year, the payment base shall be approved according to 60% of the average monthly salary of employees in the urban area last year.
(two) the total amount of wages paid by the employer shall be approved according to the sum of the wages paid by all the employees in the current period; The calculation caliber is consistent with the employee payment base.
(III) Urban self-employed workers, urban freelancers and other urban workers affiliated with labor and personnel agencies whose wage income cannot be determined, owners of urban self-employed private businesses and their employees, township enterprises and their employees who have been approved to participate in the insurance, and the base of payment shall be not less than the average monthly salary of employees in urban areas in the previous year.
Eleventh basic medical insurance premiums shall be collected by the agency or the tax department on a monthly basis. The employer (or individual) shall pay in full according to the approved standard before 10 every month; Among them, the basic medical insurance premiums payable by individual employees shall be withheld and remitted from their own wages by the unit where they work. The collection agency may entrust the unit bank to handle the collection directly.
If the employer fails to pay and withhold the basic medical insurance premium in full according to the regulations, the administrative department of labor security shall order it to pay within a time limit; Fails to pay, from the date of default, according to an additional 2‰ fines. Late fees are incorporated into the basic medical insurance fund.
Twelfth retirees to participate in the basic medical insurance, individuals do not pay the basic medical insurance premium. Employers and units may, according to their own affordability, supplement their personal medical accounts with appropriate start-up funds year by year according to about 2% of the total retirement pension of retirees in the previous year. Supplementary start-up funds shall be declared and paid by the unit at the end of the first half of the year every year 1 month.
Thirteenth gradually improve the payment accumulation mechanism, in accordance with the principle of unity of rights and obligations, to determine the minimum payment period of employees during their employment. The minimum payment period is tentatively set at 25 years for male employees and 20 years for female employees. Before employees participate in the basic medical insurance, the continuous length of service that can be calculated according to national and provincial regulations is regarded as the payment period.
From 200 1 year 1 month 1 day, if the accumulated payment period (including deemed payment period) is less than the minimum period, the units and individuals shall pay the basic medical insurance premium for less years according to the payment base and payment rate of the year when they retire.
Fourteenth employers and employees in arrears of basic medical insurance premiums, agencies from the next month to suspend the insured to enjoy the benefits paid by the social pooling fund; During the suspension period, the payment period of employees is not calculated, and the medical expenses incurred by the insured are borne by the employer. After the units and employees pay the basic medical insurance premium, they can make up the payment period, but the medical expenses incurred during the suspension period will not be paid by the social pooling fund.
Fifteenth employers due to bankruptcy, cancellation, dissolution or other reasons to terminate, should be required to pay off the unpaid basic medical insurance premiums; In the disposal of assets, the full amount of medical insurance compensation for employees and retirees is extracted and paid to the agency for management. The extraction standard is based on the average wage of employees in the urban area last year, and is calculated and determined according to the total cost of units and individuals; Withdrawal period: retirees shall not be less than 10 years, and employees on the job shall be approved by the administrative department of labor and social security according to their personnel diversion and asset liquidation.
Article 16 The basic medical insurance premium paid by the employing unit (including the start-up funds appropriately supplemented for the individual accounts of retirees), institutions fully funded by state organs and finance, and medical institutions owned by the whole people managed by quota (fixed items) shall be charged in the budget funds of each unit; Other institutions shall be charged in the medical fund or welfare fund drawn by the unit; The enterprise shall be paid from the employee welfare fee (or labor insurance fee).
The basic medical insurance premium for laid-off workers from state-owned enterprises, including the part payable by units and individuals, shall be paid by re-employment service institutions in accordance with 60% of the average monthly salary of employees in urban areas last year; The required expenses shall be included in the basic living security funds for laid-off workers raised according to regulations.
The basic medical insurance premiums paid by employees are exempt from personal income tax.
Seventeenth basic medical insurance premiums paid by employers and employees, in accordance with the principle of combining unified accounts to establish individual medical accounts and social pooling funds. Among them, the part paid by individual employees is fully included in my medical account.
Housing accumulation fund:
Monthly deposit amount of housing provident fund
The monthly deposit of housing provident fund is equal to the sum of the individual deposit of employees and the amount of housing provident fund paid by the unit for employees. Among them, the individual employee's monthly deposit is equal to the employee's average monthly salary in the previous year [total wages, calculated according to the content of the document "Provisions on the Composition of Total Wages" issued by the National Bureau of Statistics (1990) 1] multiplied by the employee's housing provident fund deposit ratio; The monthly deposit amount of housing provident fund paid by the unit for employees is equal to the average monthly salary of employees in the previous year (same as above) multiplied by the proportion of housing provident fund paid by the unit. At present, the contribution ratio of housing accumulation fund in Nantong [including six counties (cities)] is16%-24% (8% for units and 8% for individuals-12% for individuals).
According to the spirit of documentNo. [2003]255 issued by Tong Zheng Ban Fa, the monthly housing monetary subsidies for new employees who have joined the work after 1998 1 February1day are managed and used with reference to the housing provident fund. The monetary subsidy for housing for new employees of government agencies and institutions is 14%. The proportion of housing monetary subsidies for new employees of enterprises and self-supporting institutions managed by enterprises can be determined within the range of 12%- 14% according to their affordability and conditions.
The monthly deposit of housing provident fund shall be rounded to the nearest yuan (Notice on Adjusting the Base of Housing Provident Fund Payment in 1998 (Tong Fang Reform 19984 1)).