1. What is the proportion of unemployment insurance?
The employer shall pay the unemployment insurance premium according to 65438+ 0.5% of the total monthly salary of the insured employees in the previous year.
Workers pay unemployment insurance premiums at 0.5% of their average monthly salary in the previous year. Can not be approved to pay the salary base, according to the local average wage of employees in the previous year.
If the wages paid by employees are lower than 60% of the local average wage of employees in the previous year, it shall be calculated according to 60% of the local average wage of employees in the previous year.
Second, how to calculate the amount of unemployment insurance premium?
To calculate the amount of insurance premium, we should consider two factors: first, the base of payment, that is, the scope of payment is clear. For example, the tax base of enterprise income tax is enterprise income. According to the relevant regulations abroad, the payment base of unemployment insurance premium is generally salary, the unit is total salary, and the individual is my salary. The second is the rate, that is, the proportion of unemployment insurance premium paid by the payer according to the prescribed payment base. Since the establishment of the unemployment insurance system in China, it has been a common international practice to collect unemployment insurance premiums by quota.
Article 6 of the Unemployment Insurance Regulations stipulates that urban enterprises and institutions shall pay unemployment insurance premiums at 2% of the total wages. Employees of urban enterprises and institutions pay unemployment insurance premiums according to one percent of their wages. Farmers contract workers recruited by urban enterprises and institutions do not pay unemployment insurance premiums. Refers to the total amount of labor remuneration paid directly to all employees of the unit within a certain period of time. Including hourly wages, piecework wages, bonuses, allowances and subsidies, overtime wages and wages paid under special circumstances. My salary refers to the labor remuneration paid by the unit, including hourly wage or piece-rate wage, bonus, allowance, overtime pay, etc. , excluding income from other sources.
When determining the payment base, all localities can uniformly stipulate the total wages and wages of all units in which period as the payment base according to the situation. For example, based on the total unit salary of the previous year, it can be evenly distributed to all months of this year, and the same amount is levied every month; On the basis of the total salary of the unit last month, the amount of collection can be determined according to the actual number of people; If the total wages are difficult to determine, the institution responsible for the collection may refer to the local wage level and the production and operation status of the unit to verify the payment base. The method of determining the individual payment base should be consistent with the unit.
The above-mentioned total wages include the wages of farmers' contract workers employed by the unit, but individual farmers' contract workers do not pay fees, and if the contract expires and the labor contract is not renewed or terminated in advance, a one-time living allowance will be issued. This is mainly due to the large mobility of farmers' contract workers, who can return to their hometowns to farm after leaving their original units, and have certain living security, which should be different from urban unemployed people. It is feasible to pay a one-time living allowance. Taking different measures for farmers' contract workers not only protects their legitimate rights and interests, but also adapts to the reality that urban and rural areas are not integrated and the treatment is not uniform. This is an important policy of the unemployment insurance system.
Among the five insurances and one gold, the expenses of unemployment insurance also need to be shared by employers and employees, but the provisions are different in their respective payment ratios. Moreover, the salary base of payment at this time is also different. If you are a freelancer, you are allowed to buy pension insurance and medical insurance, but other things like unemployment insurance, maternity insurance and work injury insurance are not allowed for freelancers.