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The total contribution rate of the basic old-age insurance for employees is 24%, of which the unit contribution rate is 16%, which is included in the overall account, and the individual contribution rate is 8%, which is included in the personal account; The contribution rate of employee medical insurance is 8%, of which the unit contribution rate is 6%, which is included in the medical pooling fund, and the individual contribution rate is 2%, which is included in the personal account; The proportion of unemployment insurance payment is 1%, the unit payment is .5%, and the individual payment is .5%, all of which are included in the unemployment insurance fund account; Maternity insurance is about .5%, and industrial injury insurance fluctuates according to the characteristics of the industry. Maternity insurance and industrial injury insurance are all paid by the unit, and individuals do not bear the proportion of payment; The proportion of housing provident fund payment is 5% to 12%, which is determined by the employer independently, and paid by the employer and individual employees in the same proportion, all of which are included in personal accounts.

The five insurances and one fund of an enterprise include basic old-age insurance for employees, basic medical insurance for employees, unemployment insurance, maternity insurance and work-related injury insurance. One fund refers to the housing accumulation fund, which is customarily called five insurances and one fund. Some units have paid five insurances and two gold, so it also includes the enterprise annuity. In addition to the proportion of payment, five insurances and one gold also involve the issue of payment base. The payment base of the five insurances is basically unified. Some of the housing accumulation funds are paid according to the total annual income, and some are paid according to the payment base of the five insurances. Among them, the unit payment part is based on the total wages of employees in the unit, and the individual employees are based on their actual wages. When my actual salary is lower than 6% of the average monthly salary of employees in the previous year, 6% of the average monthly salary of employees in the previous year will be used as the payment base; When my actual salary is higher than 3% of the average monthly salary of employees in the previous year, 3% of the average monthly salary of employees in the previous year is used as the payment base, and the part higher than 3% is not calculated as the payment base.