The five insurances include: endowment insurance: 8% for individuals and 22% for units;
Medical insurance: individuals pay 2%, and units pay10%;
Unemployment insurance: individuals pay 1%, and units pay 2%;
Industrial injury insurance and maternity insurance: only paid by the employer, and individuals do not need to pay.
The first fund includes: housing accumulation fund: individuals and units pay in the same proportion, and the proportion is 5- 12%, which is determined by the employer.
"Five insurances and one fund" refers to five social insurances and one provident fund. "Five insurances" include endowment insurance, medical insurance, unemployment insurance, industrial injury insurance and maternity insurance. "One gold" refers to the housing accumulation fund. Among them, endowment insurance, medical insurance and unemployment insurance are premiums paid by enterprises and individuals. Industrial injury insurance and maternity insurance are entirely borne by enterprises, and individuals do not need to pay fees. It should be noted here that "five risks" are legal, but "one gold" is not.
20 16 March 23rd "13th Five-Year Plan" outlines the implementation of maternity insurance and basic medical insurance in parallel. This means that with the merger of maternity insurance and basic medical insurance in the future, the familiar "five insurances and one gold" will become "four insurances and one gold". 20 16 12 19 the National People's Congress Standing Committee (NPCSC) deliberated on the relevant draft decision, and proposed to authorize the State Council to temporarily adjust and implement the relevant provisions of the People's Republic of China (PRC) Social Insurance Law in the administrative areas of pilot cities such as Handan and Kloc-0/2, with Handan and Zhengzhou as pilot cities. After the merger of the two insurances, the future will be four insurances and one gold. People who participate in medical insurance can enjoy maternity insurance benefits.
Since 20 18 and 1, the minimum standard of basic pension for urban and rural residents in China has been raised to 88 yuan per person per month, that is, 18 yuan has been added on the basis of the original 70 yuan per person per month.
legal ground
Article 57 An employing unit shall, within 30 days from the date of its establishment, apply to the local social insurance agency for social insurance registration with its business license, registration certificate or unit seal. The social insurance agency shall, within fifteen days from the date of receiving the application, examine and issue the social insurance registration certificate. Where the social insurance registration items of the employing unit are changed or the employing unit is terminated according to law, it shall, within 30 days from the date of change or termination, go to the social insurance agency to handle the change or cancellation of social insurance registration. The market supervision and management department, the civil affairs department and the organization management organ shall promptly inform the social insurance agency of the establishment and termination of the employing unit, and the public security organ shall promptly inform the social insurance agency of the birth, death, household registration, migration and cancellation of the individual.
Article 58 An employing unit shall, within 30 days from the date of employment, apply to the social insurance agency for social insurance registration for its employees. If the social insurance has not been registered, the social insurance agency shall verify the social insurance premium it should pay.
Employees-free individual industrial and commercial households who voluntarily participate in social insurance, part-time employees who do not participate in social insurance in the employing unit and other flexible employees shall apply to the social insurance agency for social insurance registration.
The state establishes a national unified personal social security number. Personal social security number is a citizen's identity number.
Article 59 People's governments at or above the county level shall strengthen the collection of social insurance premiums.
Social insurance premiums shall be uniformly collected, and the implementation steps and specific measures shall be stipulated by the State Council.
Article 60 The employing unit shall declare on its own and pay social insurance premiums in full and on time. Except for legal reasons such as force majeure, the payment shall not be postponed or reduced. The social insurance premiums that employees should pay shall be withheld and remitted by the employer, and the employer shall inform me of the details of paying social insurance premiums on a monthly basis.
Individual industrial and commercial households without employees, part-time employees who have not participated in social insurance in the employing units and other flexible employees can pay social insurance premiums directly to the social insurance premium collection agencies.
Sixty-first social insurance fee collection agencies shall collect social insurance premiums in full and on time according to law, and regularly inform employers and individuals of the payment situation.