1. A pre-tax salary of 3,500, according to the latest personal income tax calculation method, does not require personal income tax. The specific personal part of five insurances and one fund must take into account the policies and approval bases formulated by the local Ministry of Labor and Social Security.
2. According to the proportion of general personal contributions:
1. Pension 8%;
2. Medical insurance 2%;
3 , Unemployment 1%;
4. Female workers do not pay for childbirth;
5. Individuals injured at work do not pay;
3. Your personal contribution = 11%* 3500=385 yuan, the actual payment is 3115 yuan after deducting the social security payment. If 10% of the housing provident fund is deducted=350, the actual payment is 2765 yuan.
Legal basis: Article 12 of the "Social Insurance Law of the People's Republic of China": The employer shall pay basic pension insurance premiums in accordance with the proportion of the total wages of its employees stipulated by the state, and record them into the basic pension insurance Insurance pooling fund.
Employees shall pay basic pension insurance premiums in accordance with the proportion of their wages stipulated by the state and record them into their personal accounts.
Individual industrial and commercial households without employees, part-time employees who have not participated in basic pension insurance in the employer, and other flexible employment personnel who participate in basic pension insurance shall pay basic pension insurance premiums in accordance with national regulations, respectively. Credited to the basic pension insurance pooling fund and personal account.
Article 23 of the "Social Insurance Law of the People's Republic of China": Employees shall participate in employee basic medical insurance, and the employer and employees shall jointly pay basic medical insurance premiums in accordance with national regulations.
Individual industrial and commercial households without employees, part-time employees who have not participated in the basic medical insurance for employees in the employer, and other flexible employment personnel can participate in the basic medical insurance for employees, and individuals must pay for the basic medical insurance in accordance with national regulations. fee.
Article 33 of the "Social Insurance Law of the People's Republic of China": Employees shall participate in work-related injury insurance, and the employer shall pay work-related injury insurance premiums. Employees shall not pay work-related injury insurance premiums.
Article 44 of the "Social Insurance Law of the People's Republic of China": Employees shall participate in unemployment insurance, and the employer and employees shall jointly pay unemployment insurance premiums in accordance with national regulations.
Article 53 of the "Social Insurance Law of the People's Republic of China": Employees shall participate in maternity insurance, and the employer shall pay maternity insurance premiums in accordance with national regulations. Employees shall not pay maternity insurance premiums.
Article 3 of the "Housing Provident Fund Management Regulations": The housing provident fund paid by individual employees and the housing provident fund paid by the employee's unit for the employee shall belong to the individual employee.