The proportion of social insurance premium payment in Shanxi is not fixed. For example, the contribution ratio of endowment insurance is 20% for employers, 8% for employees, 2% for unemployment insurance, and 1% for individuals. The contribution ratio of medical insurance and maternity insurance is determined by the overall planning, and the contribution ratio of industrial injury insurance is about 0.5%~2%.

1. What is the proportion of social insurance contributions in Shanxi?

1, old-age insurance: the payment ratio is unified in the whole province, including 20% for insured units and 8% for individuals; The contribution ratio of individual industrial and commercial households and flexible employees in cities and towns is 20% (individual industrial and commercial households with employees, employers pay for employees 12%, and employees themselves pay 8%).

2. Medical insurance: municipal overall planning shall be implemented, in which the contribution rate of provincial units shall be 6.5% for units and 2% for employees, and retirees shall not pay. The proportion of unit contributions ranges from 6.8% to 6%.

3. Unemployment insurance: the unit pays 2%, and the individual pays 1%.

4. Maternity insurance: the unit pays 0.5%- 1% of the total salary, and the individual does not pay. Provincial units pay 0.5% of the total wages.

5. The payment standard of industrial injury insurance is special: in principle, the average payment rate of industrial injury insurance in all provinces, autonomous regions and municipalities directly under the Central Government should be controlled at about 1% of the total wages of employees. Under this overall planning level, differential rates and floating rates are implemented, and the benchmark rates of the three industries in the overall planning areas at all levels should be controlled at about 0.5%, 1% and 2% of the total wages of employees in the employer, which should be determined by the overall planning areas at all levels.

Two, what are the provisions of the collection and management of social insurance premiums?

Interim regulations on the collection and payment of social insurance premiums

Seventh payment units must apply to the local social insurance agencies for social insurance registration and participate in social insurance.

The registered items include: name, domicile, business place, type of unit, legal representative or person in charge, account number of the bank where the account is opened, and other matters stipulated by the administrative department of labor and social security of the State Council.

Article 8 When an enterprise is registered, social insurance registration shall be conducted at the same time.

Payment units other than those specified in the preceding paragraph shall, within 30 days from the date of establishment, apply to the local social insurance agency for social insurance registration.

Article 9

If the payer's social insurance registration items are changed or the payer is terminated according to law, it shall go through the formalities for the change or cancellation of social insurance registration at the social insurance agency within 30 days from the date of change or termination.

Tenth payment units must declare the amount of social insurance premiums payable to the social insurance agencies on a monthly basis, and pay social insurance premiums within the prescribed time limit after being approved by the social insurance agencies.

If the payer fails to declare the amount of social insurance premiums payable in accordance with the regulations, the social insurance agency shall temporarily determine the amount payable according to 1 10% of the amount paid by the unit last month; If there is no amount paid last month, the social insurance agency shall temporarily determine the amount to be paid according to the operating conditions of the unit and the number of employees. After the payer completes the declaration procedures and pays the social insurance premium according to the approved amount, the social insurance agency shall settle the account according to the regulations.

Article 11

Where the people's governments of provinces, autonomous regions and municipalities directly under the Central Government stipulate that social insurance premiums shall be collected by the tax authorities, the social insurance agency shall provide the tax authorities with the social insurance registration, change of registration, cancellation of registration and payment declaration of the payer in a timely manner.

Twelfth payment units and individuals shall pay social insurance premiums in full in the form of money.

The social insurance premium that the payer should pay shall be withheld and remitted from his own salary by his unit.

Social insurance premiums shall not be reduced or exempted.

Article 13

If the payer fails to pay and withhold social insurance premiums as required, the administrative department of labor security or the tax authorities shall order it to pay within a time limit; Fails to pay, in addition to repay the amount owed, from the date of default, the daily surcharge of two thousandths. Late payment fees are incorporated into social insurance funds.

Article 14 The social insurance premiums collected shall be deposited in the financial special account of social security fund opened by the financial department in state-owned commercial banks.

Establish social insurance funds according to the overall scope of different types of insurance, including basic endowment insurance fund, basic medical insurance fund and unemployment insurance fund. Social insurance funds are accounted for separately.

Social insurance funds are exempt from taxes and fees.

Article 15

Where the people's governments of provinces, autonomous regions and municipalities directly under the Central Government stipulate that social insurance premiums shall be collected by the tax authorities, the tax authorities shall provide the social insurance agencies with the payment information of the payment units and individuals in a timely manner; The social insurance agency shall collect relevant information and report to the administrative department of labor security.

Article 16

Social insurance agencies shall establish payment records, including basic old-age insurance and basic medical insurance, and record them in personal accounts in accordance with regulations. Social insurance institutions are responsible for keeping payment records and ensuring their integrity and security. The social insurance agency shall send a personal account notice of basic old-age insurance and basic medical insurance to the payer at least once a year.

Payment units and individuals have the right to inquire about payment records in accordance with regulations.

Whether in Shanxi Province or other provinces, the social insurance administrative department will definitely inform the public in advance after determining the payment base and proportion of social insurance. In a word, only the proportion of pension insurance and unemployment insurance in Shanxi Province is unified, and the proportion of other social insurances is subject to the notice of the local social security bureau.