Medical insurance in Shanxi province: municipal overall planning is implemented, in which the proportion of provincial units' contributions is 6.5%, employees' 2%, and retirees don't pay. The proportion of unit contributions ranges from 6.8% to 6%.
Unemployment insurance in Shanxi province: the unit pays 2%, and the individual pays 1%.
Maternity insurance in Shanxi province: the unit pays 0.5%- 1% of the total wages, and the individual does not pay. Provincial units pay 0.5% of the total wages.
The payment standard of industrial injury insurance is quite special: the average payment rate of industrial injury insurance premiums in all provinces, autonomous regions and municipalities directly under the Central Government should be controlled at about 1% of the total wages of employees in principle. 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.
In case of major emergencies, some social security rates will be lowered in stages. Although the proportion of social security contributions is relatively fixed, it will be lowered in stages in case of major emergencies. For example, in 2009, the financial crisis spread all over the world. In order to help the difficult enterprises that are greatly influenced by it tide over the difficulties and encourage them not to lay off employees or to lay off employees less, according to the national spirit, Shanxi Province has taken positive measures such as temporarily reducing the proportion of social security contributions to reduce the burden on enterprises.
At that time, Shanxi Province stipulated that, under the premise of ensuring that the social insurance benefits of the insured personnel would not be reduced, ensuring the smooth operation of the social insurance system, and there would be no gap in the social insurance fund, cities in the province could reduce the rates of basic medical insurance, unemployment insurance, industrial injury insurance and maternity insurance for urban workers within 0/2 months in 2009 according to the fund's ability to pay. For example, at that time, the proportion of medical insurance premiums collected by provincial agencies dropped from 6.5% to 3.5%, a decrease of about 46%, and the proportion of individual contributions remained unchanged. Shanxi province has achieved employment, growth and stability by reducing the proportion of social security contributions in stages.
The amount of social security contributions is related to both the proportion of contributions and the base of contributions. It is worth noting that the amount of social security contributions is not only related to the proportion of social security contributions, but also closely related to the payment base. Because social security payment is equal to the product of social security payment ratio and payment base. This means that under the premise that the current social security contribution ratio remains unchanged, the increase of the payment base will inevitably lead to the increase of the social security contribution amount.
How to determine the social security payment base? The provincial people's social welfare department stipulates that the base of individual contributions of employees is: the average monthly salary of employees in the previous year. "This means that, usually, your salary went up last year, and your social security contributions will go up this year." Yao, director of the comprehensive business department of the Provincial Social Insurance Bureau, said: "Your salary is rising year by year, and social security contributions are naturally rising year by year. Of course, social security benefits will be better. For example, pension insurance, the more you pay, the more you will receive in the future. "
It is worth mentioning that at present, Shanxi Province has implemented the "unified collection of five insurances". In this way, the five social insurance premiums that employees of enterprises should participate in will be collected together to prevent enterprises from choosing only one or two types of insurance, such as pension insurance, to protect the legitimate rights and interests of workers.
The base of social security payment is personal salary, which has a "bottom line" and a "top line". At present, social security participants in Shanxi Province can query their social security rights and interests, including the social security payment base, through computers, mobile phone clients and other channels. "Why is my social security contribution base different from my salary?" Ms. Li, a provincial citizen, works in a company. Her monthly income is about 2000 yuan, but the social security payment base in 2065,438+04 is 2320 yuan.
This is because, although the social insurance premium is paid on the basis of personal salary, the payment is not unlimited, and it has a "bottom line" and a "top line". The Provincial People's Social Welfare Department has made it clear that if the average monthly salary of employees is lower than 60% of the average monthly salary of employees in the province in the previous year, the employee payment base shall be approved according to 60% of the average monthly salary of employees in the province; More than 300% of the average monthly salary of employees in the province last year, the employee payment base is approved according to 300% of the average monthly salary of employees in the province. This means that in 20 14, the social security payment base of enterprise employees will definitely be between the "guarantee bottom line" of 60% and the "top line" of the average monthly salary of employees in the province in 20 13.
Back to Ms. Li's doubts. According to the data of the Provincial Social Security Bureau, the average annual salary of employees in Shanxi Province in 20 13 was 46,407 yuan, and the average monthly salary was 3,867.25 yuan. If the average monthly salary of employees in 20 14 years is lower than 60% of the average monthly salary of employees in the whole province in 20 13 years, 60% of 3867.25 yuan shall be paid, that is, 2320 yuan (reserved integer) shall be used as the base for paying the basic old-age insurance premium; If it is higher than 300% of the average monthly salary of employees in the province in 20 13, it is also based on 1 1602 yuan. Ms. Li's average monthly salary in 20 13 years is less than 2320 yuan, so the social security contribution base in 20 14 years is 2320 yuan.
According to Yao, generally speaking, when the average monthly salary of employees last year was lower than the "guarantee bottom line" or higher than the "cap line", they were paid according to the "guarantee bottom line" or "cap line" respectively. In addition, if the average monthly salary of employees in the previous year is still inconsistent with the payment base, it is likely to mean that the enterprise has not truthfully declared the payment salary to the social security agency. In this case, employees can report to local social departments or social security agencies to safeguard their social security rights and interests.
The social security rate will be appropriately lowered in due course or national overall planning will be realized. Every March and April, the statistics department of Shanxi Province will release important data such as the average monthly salary of employees in the whole province in the previous year. Subsequently, the Provincial Social Insurance Bureau will announce the "bottom line" and "top line" of social security contributions in Shanxi Province. During the period when the "guaranteed bottom line" and "capped line" are not published, they will be distributed at 1 10% of the previous year temporarily.
Among the five social insurance rates in Shanxi Province, the old-age insurance rate is on the high side, and the state has taken many measures to reduce the social insurance rate. For example, vigorously promote the improvement of overall planning level and expand coverage. At present, all provinces in China, including Shanxi Province, have basically achieved provincial-level overall planning of endowment insurance, and the next step will be to achieve national overall planning of endowment insurance. In the future, with the further improvement of the social security system, according to the reform direction determined by the Third Plenary Session of the 18th CPC Central Committee, the social security premium rate will be appropriately lowered in time to effectively balance the burden of the state, units and individuals.
Further reading: How to buy insurance, which is good, and teach you how to avoid these "pits" of insurance.