(1) The amount paid by the enterprise = the approved total wages of enterprise employees × 2%; Individual contributions of employees = approved payment base ×8% (currently 8%)= total wages of employees ×6%~3%×8%.

(2) Payment amount of individual workers (including individual industrial and commercial households and freelancers) = approved payment base ×18%. For example, in April, 23, Hebei Province announced that the provincial social wage in 22 was 747 yuan per month.

Therefore, the payment base can be chosen independently between 747-2,241 yuan (that is, 1%-3% of the provincial social wage of 747 yuan per month). The minimum annual payment is 747×18%×12=1613.5 yuan, and the maximum is 2241×18%×12=484.6 yuan.

Extended information:

According to the Regulations on the Management of Endowment Insurance Funds for Enterprise Employees:

Article 7 The basic endowment insurance premium paid by an enterprise shall be extracted from the management expenses of the enterprise according to the total wages of the employees of the enterprise (according to the total wages stipulated by the National Bureau of Statistics) and the proportion stipulated by the local government, and the bank where the enterprise opens an account shall withhold it on a monthly basis.

individual employees pay 2% of their salary income (the same caliber as the total salary), which will be collected by the enterprise when it pays wages, as a part of the basic endowment insurance fund, and recorded in the Employee Endowment Insurance Manual.

enterprises and employees must pay the basic old-age insurance premiums at the same time, in order to calculate the payment period of employees.

when the basic old-age insurance fund is insufficient, the state will give appropriate subsidies.

article 8 supplementary endowment insurance for enterprises shall be established by enterprises according to their own abilities for their employees. Personal savings endowment insurance is voluntarily participated by individual employees.

enterprise supplementary endowment insurance funds and personal savings endowment insurance funds are credited to employees' personal accounts by social insurance management institutions according to the social security number (national standard GB11643-89) issued by the State Bureau of Technical Supervision.

article 9 when an enterprise with financial difficulties is really unable to pay the basic old-age insurance premium, it may apply for the deferred payment of the basic old-age insurance premium within the prescribed payment period, and implement it after approval. The specific measures for holdover shall be implemented in accordance with the provisions of the people's governments of provinces, autonomous regions and municipalities directly under the Central Government.

article 1 when an enterprise participating in the basic old-age insurance cannot continue to fulfill its obligation to pay the basic old-age insurance premium due to bankruptcy or closure, it shall be included in the liquidation of enterprise property according to the relevant provisions of the state.

Give priority to paying off the unpaid basic old-age insurance premium to the social insurance management institution and allocating the retirement expenses of the enterprise retirees in one lump sum. The specific amount of one-time disbursement of retirement expenses shall be implemented in accordance with the provisions of the people's governments of provinces, autonomous regions and municipalities directly under the Central Government.

Baidu Encyclopedia-Pension Insurance Standard