Legal Subjectivity: 1. What is the individual payment standard for social security? According to relevant regulations, the social security payment ratio of public institutions is as follows: for pension insurance, the unit payment rate is 20%, and for individual payment, the rate is 8%.

For medical insurance, the unit payment ratio is 8% and the individual payment ratio is 2%.

For work-related injury insurance, the unit payment ratio is 0.2%, and individuals do not pay; for maternity insurance, the unit payment ratio is 0.8%, and individuals do not pay; for unemployment insurance, the unit payment ratio is 1%, and the individual payment ratio is 1%.

It should be reminded that the five insurances and one fund payment policies of public institutions in various places are different. For specific social security payment ratios of public institutions, you can consult the local Social Security Bureau.

Legal basis: Article 12 of the "Full Text of the Social Insurance Law of the People's Republic of China" The employer shall pay basic pension insurance premiums in accordance with the proportion of the total wages of its employees stipulated by the state, and record them into the basic pension insurance pooling fund.

Employees should pay basic pension insurance premiums in accordance with the proportion of their wages stipulated by the state and record them into their personal accounts.

Individual industrial and commercial households without employees, part-time employees who have not participated in basic pension insurance in the employer, and other flexible employment personnel who participate in basic pension insurance shall pay basic pension insurance premiums in accordance with national regulations and record them separately in the basic pension insurance pooling fund

and personal accounts.

The main parties sharing social insurance premiums are the state, enterprises and individuals.

Different combinations of these three entities produce many cost-sharing methods. Even in the same country, different insurance cost-sharing methods may be used in different social insurance projects. Among them, the most common is that both employers and employees contribute, and the government bears the final responsibility.

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Methods Among the methods for employers and employees to share insurance premiums, several situations can be subdivided: 1. Equal rate sharing system 2. Rate differential sharing system 3. Equal rate progressive system Pension insurance: Each unit

The monthly payment is 21%, and you pay 8%; medical insurance: the employer pays 9% every month, and you pay 2%. Unemployment insurance: the employer pays 2% every month, and you pay 1%; work-related injury insurance: the employer pays 0.5% every month, and you pay 2%.

Don’t pay a penny for maternity insurance: your employer pays 0.8% every month, and you don’t have to pay a penny for housing provident fund: your employer pays 8% for you every month, and you pay 8% yourself. The proportion of your monthly payment is 8%.

+2%+1%+8%=19% The ratio paid by the unit and the ratio paid by you should be 413:190. This means that if you pay 190 yuan per month, then the unit will pay 413, and the monthly social security account

The added money is 413+190=603 social security payment base. Every province and city releases a "social insurance minimum payment base" in early July every year. This base is based on the average salary of employees in the previous year + benefits + various subsidies and other expenses.

Determined after statistics and calculations.

But if your salary is higher than the base, for example, you get 3,000 yuan a month, your company should pay you 3,000 × 41.3% = 1,239 yuan every month, and you personally should pay 3,000 × 19% every month.

+ = 570 yuan. It is very simple to determine the base amount paid by your employer for you: if you deduct 300 yuan for social security every month, then your base amount is almost 300÷19%≈1578 yuan. 2. How to calculate the social security payment base?

The personal salary income in the previous year is the payment base, and 60%-300% of the social average salary is the payment base. For example, if the social average salary is 1,000 yuan, the payment base can be 600 yuan or 3,000 yuan.

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

60% of the average salary of local employees in the previous year shall be the payment base; 3. If the salary of employees is between 300% and 60%, the actual amount shall be declared.

When the salary income of employees 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.

Every year, social security will determine the base number at a fixed time (March or July, different places). A new base number will be declared based on the employee's average monthly salary of the previous year. It is necessary to prepare salary statements and other certificates.

The law is objective: Article 8 of the "Full Text of the Regulations on the Administration of Declaration and Payment of Social Insurance Premiums" The employer shall apply for social insurance registration and declare and pay social insurance premiums for its employees within 30 days from the date of employment.

If social insurance registration is not carried out, the social insurance agency shall determine the social insurance premiums that should be paid.

If the employer fails to declare the amount of social insurance premiums payable in accordance with regulations, the social insurance agency will temporarily determine the amount payable based on 110% of the unit's last month's payment amount; if there is no last month's payment amount, the social insurance agency will temporarily determine the payable amount.

The amount payable is determined based on the unit's operating conditions, number of employees, local average salary of employees in the previous year and other relevant information.

After the employer completes the declaration procedures, the social insurance agency will settle the payment in accordance with regulations.