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What is the payment ratio for five insurances and one fund in 2017? What is the payment base for five insurances and one fund?

The payment ratios for the five social insurances and one fund in 2017 are: 1. Pension insurance: 22% paid by the unit and 8% paid by the individual; 2. Medical insurance: 12% paid by the unit and 2% paid by the individual; 3. Unemployment insurance: 1.7% paid by the unit

, individuals pay 1%; 4. Work-related injury insurance: the unit pays 0.5%, individuals do not need to pay; 5. Maternity insurance: the unit pays 0.8%, individuals do not need to pay; 6. Housing provident fund: the unit pays 7%, individuals pay 7%.

The calculation method for the payment base of five insurances and one fund in 2017 is generally based on the salary income of the previous year: 1. If the employee’s salary income is 300% higher than the local average salary of employees in the previous year, 300% of the local average salary of employees in the previous year shall be calculated.

Payment base; 2. If the employee’s salary income is lower than 60% of the local average salary of employees in the previous year, 60% of the local average salary of employees in the previous year shall be the payment base; 3. If the employee’s salary is between 300% and 60%,

Report accordingly.

When the employee's salary income cannot be determined, the payment base shall be determined based on the average salary of local employees in the previous year announced by the local labor administration department.

4. The housing provident fund payment base is the employee’s average monthly salary in the previous year, that is, the total salary in the previous year divided by 12.

The previous year refers to the natural year, that is, from January to December of the previous year.

The housing provident fund payment base shall not be lower than the monthly minimum wage standard for employees in the previous year announced by the municipal human resources and social security department, and shall not exceed three times the average monthly salary of the city's on-the-job employees in the previous year announced by the municipal statistics department.

Extended information: Minimum standards for payment of five insurances and one fund (taking Shanghai as an example): 1. Minimum standard for social security payment: Shanghai social security personal payment ratio = pension (8%) + medical care 2% + business 0.5% = 10.5%.

The minimum standard for social security payment base in Shanghai in 2017 is: 3,902 yuan.

The minimum individual payment amount for Shanghai social security in 2017 is 3902*10.5%=409.71 yuan.

2. The minimum standard for provident fund payment: 2190x (7% + 7%) = 306 yuan (the origin of 2190: the payment base of the housing provident fund shall not be lower than the city’s minimum monthly wage standard in the previous year).

The minimum individual payment amount for Shanghai social security in 2017 is 3902*10.5%=409.71 yuan.

The minimum Shanghai provident fund payment in 2017 is 306 yuan.