(1) If the wage income of employees is higher than 300% of the local average wage of employees in the previous year, 300% of the local average wage of employees in the previous year will be used as the payment base;
(two) the wage income of employees is lower than 60% of the local average wage of employees in the previous year, with 60% of the local average wage of employees in the previous year as the payment base;
(3) If the employee's salary is between 300% and 60%, it shall be declared according to the facts. When it is impossible to determine the wage income of employees, the payment base shall be determined according to the local average wage of employees in the previous year published by the local labor administrative department.
Social security will regularly check the base every year (March or July, in different places), and declare a new base according to the average monthly salary of employees in the previous year. It is necessary to prepare proof of these payroll.
Social security payment ratio
1. Old-age insurance: the unit contribution ratio is 20%, and the individual contribution ratio is 8%;
2. Medical insurance: unit contribution rate 10%, individual contribution rate 2%;
3. Unemployment insurance: unit contribution rate 1%, individual contribution rate 0.5%;
4. Maternity insurance: the unit contribution rate 1%, and individuals do not pay;
5. Work-related injury insurance: the unit contribution rate is 0.5%, and individual contributions are not paid.
The monthly social security amount cannot be defined by an accurate figure. The wages of workers are different from the areas where they live, so it is impossible to unify the monthly social security payment, which also includes the differences in economic levels in different regions.
In the calculation of social security contributions, the most important thing is to determine the reasonable range of local social security contributions, and then workers can calculate social security contributions according to their own wages. In addition, although the provident fund does not belong to the scope of social security, it is often a monthly fee that we need to pay. Similarly, the provident fund is divided into two parts: individual payment and employer payment.
1, 4% of the basic medical insurance payment standard is 204.44 yuan/month; Those who pay by 4% also need to pay medical insurance for critical illness, and the payment standard is 2.67 yuan/month.
2. The payment standard of maternity insurance is 30.67 yuan/month1month. Individuals who are newly insured and interrupt the payment personnel will no longer participate in maternity insurance.
3. If the basic old-age insurance premium is not paid on time this year, you can apply for payment within the announcement period of the following year (1-March), and it may not be paid after the deadline.
4, the basic medical insurance premium is not paid for more than 4 months; After the interruption of payment, the hospitalization medical expenses incurred can only be reimbursed according to the regulations after continuous payment 12 months from the month of re-payment.
legal ground
People's Republic of China (PRC) social insurance law
Article 60 The employing unit shall declare on its own and pay social insurance premiums in full and on time. Except for legal reasons such as force majeure, the payment shall not be postponed or reduced. The social insurance premiums that employees should pay shall be withheld and remitted by the employer, and the employer shall inform me of the details of paying social insurance premiums on a monthly basis.
Individual industrial and commercial households without employees, part-time employees who have not participated in social insurance in the employing units and other flexible employees can pay social insurance premiums directly to the social insurance premium collection agencies.
Sixty-first social insurance fee collection agencies shall collect social insurance premiums in full and on time according to law, and regularly inform employers and individuals of the payment situation.
Article 62 If the employer fails to declare the amount of social insurance premiums that should be paid according to the regulations, the amount that should be paid shall be determined according to 1 10% of the amount paid by the employer last month; After the payment unit completes the declaration procedures, the social insurance fee collection agency shall make settlement in accordance with the provisions.
Article 64 Social insurance funds include basic old-age insurance funds, basic medical insurance funds, industrial injury insurance funds, unemployment insurance funds and maternity insurance funds. In addition to the basic medical insurance fund and maternity insurance fund combined accounting, other social insurance funds are accounted for separately according to social insurance types. Social insurance funds implement a unified accounting system throughout the country.
The social insurance fund is earmarked for special purposes, and no organization or individual may occupy or misappropriate it.
The basic old-age insurance fund will gradually implement national overall planning, and other social insurance funds will gradually implement provincial overall planning. The specific time and steps shall be stipulated by the State Council.