First, the payment time.
Flexible social security can be declared and paid to the tax authorities on a monthly, quarterly and annual basis.
Second, the payment standard
1, endowment insurance:
Payment base: 60% to 300% of the average monthly salary of employees in full-caliber urban units in the province last year (before the announcement of the average monthly salary of employees in full-caliber urban units last year, the lower limit of the payment base was tentatively set by the tax authorities), and the payment base was declared independently.
According to the Notice on Issues Related to Payment and Treatment of Employees' Endowment Insurance, Work Injury Insurance and Unemployment Insurance in 2023, the benchmark value of the provisional payment base of employees' basic endowment insurance in 2023 is 6,575 yuan per month, and individual industrial and commercial households with flexible employment who participate in the basic endowment insurance for enterprise employees can choose any integer between 3,945 yuan/month and19,725 yuan/month to pay the basic endowment insurance for enterprise employees.
Payment proportion: 20%
2. Medical insurance:
Payment base: 60% of the average monthly salary of employees in full-caliber urban units in the province in the previous year is the payment base.
Payment ratio: 8% of the payment rate of the basic medical insurance unit.
Third, the mode of payment
1, online payment method
① Changsha Bank, Agricultural Bank, China Construction Bank self-service terminal and online banking payment.
② Hunan Tax Social Security APP and Hunan Tax Social Security WeChat applet.
3 AliPay APP
2. Offline payment method
① Counter payment of Changsha Bank, Agricultural Bank and China Construction Bank.
Fourth, the payment process.
Take Hunan tax social security as an example.
The first step: enter the Hunan tax social security applet or app and register the login account.
Step 2: Click and select "Flexible Employment Payment" on the homepage.
Step 3: Fill in the relevant information and follow the process.
Legal basis:
People's Republic of China (PRC) social insurance law
Twenty-third employees should participate in the basic medical insurance for employees, and employers and employees should pay the basic medical insurance premiums in accordance with state regulations. Individual industrial and commercial households without employees, part-time employees who have not participated in the basic medical insurance for employees and other flexible employees can participate in the basic medical insurance for employees, and individuals pay the basic medical insurance premium in accordance with state regulations.