1, 8% of employees; 20% for enterprises (the contribution rate of enterprises in some provinces and cities has dropped below 20%);

(1) All kinds of enterprises pay 20% of the total wages of employees, and employees pay 8% of the individual contribution base. The part paid by individual employees is withheld and remitted by the enterprise;

(2) Self-employed workers, including self-employed industrial and commercial households and freelancers, shall pay 18%, all of which shall be borne by themselves;

(three) the wage income of enterprise employees is lower than 60% of the social wage of the province (city), and the payment base is approved by 60%; If it is higher than 60% of the provincial social wage, the payment base shall be approved according to the actual wage income, but it shall not be higher than 300% of the provincial social wage;

(4) Self-employed workers can independently determine the payment base within the scope of more than 300% of the provincial social wages.

2. Personal payment. The unified proportion of individual account is adjusted from 1 1% of my contribution salary to 8%, all of which are formed by individual contributions, and unit contributions are no longer included in individual accounts. Among them, the payment wage is also called the payment wage base, which is generally the average monthly wage of employees in the previous year (where conditions permit, the salary income of employees in the previous month can also be used as the personal payment wage base). The average monthly salary is calculated according to the items listed in the statistics of total wages stipulated by the National Bureau of Statistics, including wages, bonuses, allowances, subsidies and other income, excluding social insurance premiums, labor protection fees, welfare fees, one-time compensation paid by employers and employees when they terminate their labor relations, family planning fees and other expenses that do not belong to wages.

Legal basis: Article 10 of the Social Insurance Law of People's Republic of China (PRC).

Employees shall participate in the basic old-age insurance, and the employer and employees shall jointly pay the basic old-age insurance premium.

Individual industrial and commercial households without employees, part-time employees who have not participated in the basic old-age insurance in the employer and other flexible employees can participate in the basic old-age insurance, and individuals pay the basic old-age insurance premium.

The measures for the endowment insurance of civil servants and staff managed by reference to the Civil Service Law shall be formulated by the State Council.

Article 12

The employing unit shall pay the basic old-age insurance premium according to the proportion of the total wages of its employees stipulated by the state, and record it in the basic old-age insurance pooling fund.

Employees shall pay the basic old-age insurance premium in accordance with the proportion of wages stipulated by the state and record it in their personal accounts.

Individual industrial and commercial households without employees, part-time employees who have not participated in the basic old-age insurance in the employing unit and other flexible employees who have participated in the basic old-age insurance shall pay the basic old-age insurance premiums in accordance with state regulations and record them in the basic old-age insurance pooling fund and individual accounts respectively.