The payment base refers to the standard for the payer to pay the old-age insurance premium. The payment base is generally based on the total wages of employees and units. The average monthly salary of employees above the individual contribution salary is the base. The average monthly salary is calculated according to the items listed in the total wages statistics stipulated by the National Bureau of Statistics, including wages, bonuses, allowances, subsidies and other income.
First, if the average monthly salary of employees is lower than 60% of the average monthly salary of local employees, it shall be paid at 60% of the average monthly salary of local employees; More than 300% of the average monthly salary of local employees, not included in the base of payment wages, not included in the base of pension. However, at present, some places, especially those where computers are widely used and advanced, have tried to use last month's salary as the payment base, and many cities have already realized the above salary as the payment base. The provisions on the upper and lower limits of the payment base mainly consider that after employees retire, the gap between their basic pensions will not be further widened because of the excessive wage income gap at work. Payment index refers to the proportion of payment wages to the average social wage of the year. The contribution index can determine the level of transitional pension under the same payment period.
Second, what does social security payment include?
Social security includes five kinds of insurance: endowment insurance, medical insurance, unemployment insurance, work injury insurance and maternity insurance. Among them, endowment insurance, medical insurance and unemployment insurance are premiums paid by enterprises and individuals, while industrial injury insurance and maternity insurance are entirely borne by enterprises. Individuals do not need to pay fees.
Pension insurance payment ratio: 20% for the unit (all included in the overall fund) and 8% for the individual (all included in the personal account).
The proportion of medical insurance payment: 8% for the unit and 2% for the individual.
Unemployment insurance payment ratio: 2% for the unit and 0/%for the individual;
Work-related injury insurance payment ratio: the unit pays 1% for you every month, and you don't have to pay a penny yourself;
Maternity insurance payment ratio: the unit pays you 1% every month, and you don't have to pay a penny yourself.
3. What are the social security contributions?
Social security includes: endowment insurance, medical insurance, unemployment insurance, industrial injury insurance and maternity insurance. Among them, endowment insurance refers to the insurance that employees pay premiums every month during their employment and receive pensions every month after retirement.
Work-related injury insurance: Work-related injury insurance premiums are paid by enterprises, and the industry differential rates are implemented. The collection standard is the total wages of all employees of the enterprise multiplied by the industry differential rate. At present, the average industrial injury insurance premium rate generally does not exceed 1%.
4. What does the payment of social security include?
1, urban employee insurance and social security are the relationship between grandson and Laozi, and cannot be compared.
2. Social insurance, referred to as "social insurance", is an insurance system established by the state through legislation. Including basic old-age insurance, basic medical insurance, industrial injury insurance, maternity insurance and unemployment insurance, among which basic old-age insurance includes basic old-age insurance for employees, new rural social old-age insurance and social old-age insurance for urban residents. Basic medical insurance includes basic medical insurance for employees, new rural cooperative medical care and basic medical insurance for urban residents.
3. Employees are required to participate in all five kinds of social insurance, including endowment insurance, medical insurance and unemployment insurance, which are paid by employers and employees, while industrial injury insurance and maternity insurance are paid by employers, and employees do not pay.
5. What are the social security contributions?
China's social security system includes social insurance, social assistance, social welfare, special care and placement, social mutual assistance and personal savings accumulation guarantee. These social security are interrelated and complementary.
1, social insurance: social insurance, including five types of insurance;
2. Social assistance: The government provides assistance to people living in the lower classes of society, providing timely help to help people survive. Social assistance projects include: disaster relief, urban poverty relief, rural five-guarantee assistance, urban and rural entitled groups assistance, homeless assistance, etc.
3. Social welfare is the highest level of social security and the highest program and goal to realize social security. Its purpose is to promote the welfare of the masses and improve people's material and cultural life, which pushes social security to the highest stage; The important sources of social welfare funds are the state and social organizations.
6. What expenses does social security payment include?
Generally speaking, 60%~300% of the average social wage is the base of social security payment, and if the employee's contribution wage is higher than 300% of the average social wage in the previous year, 300% of the average social wage in the previous year is the base of payment; If the wages paid by employees are lower than 60% of the average social wage in the previous year, 60% of the average social wage in the previous year shall be the base of payment. For example, the average social wage 1000 yuan, the payment base can be 600~ 3000 yuan.
Legal basis:
People's Republic of China (PRC) social insurance law
Article 2 The state establishes social insurance systems such as basic old-age insurance, basic medical insurance, industrial injury insurance, unemployment insurance and maternity insurance, so as to guarantee citizens' right to receive material assistance from the state and society in accordance with the law in case of old age, illness, industrial injury, unemployment and maternity.
Article 3 The social insurance system adheres to the principles of wide coverage, basic protection, multi-level and sustainability, and the level of social insurance should be compatible with the level of economic and social development.
Article 4 Employers and individuals who pay social insurance premiums according to law in People's Republic of China (PRC) have the right to inquire about payment records and personal rights and interests records, and ask social insurance agencies to provide social insurance consultation and other related services. Individuals enjoy social insurance benefits according to law and have the right to supervise the payment of their own units.