Legal analysis: 1. Pension insurance payment ratio: 21% for units (all transferred to the overall fund), 8% for individuals (all transferred to personal accounts).
2. Medical insurance payment ratio: 9% for units and 2% and 3 yuan for individuals.
3. Unemployment insurance payment ratio: 2% for units and 1% for individuals.
4. Work-related injury insurance payment ratio: The company pays 0.5% for you every month, and individual employees do not have to pay a penny. Work-related injury insurance determines its work-related injury rate based on the industry scope into which the company is divided, ranging from 0.5% to 2%.
between.
5. Maternity insurance payment ratio: The unit pays 1% for you every month, and individual employees do not need to pay a penny.
6. Housing provident fund payment ratio: Choose the housing provident fund payment ratio according to the actual situation of the enterprise.
However, in principle, the maximum contribution amount shall not exceed 10% of the average salary of employees.
The employer shall pay 12% of the salary to the housing provident fund.
It is 12% of salary for both units and individuals.
Legal basis: "Interim Measures for the Management of Personal Accounts of Basic Pension Insurance for Employees" Article 7 An employee generally uses his/her average monthly salary in the previous year as the base for personal contribution wages (in areas where conditions permit, the employee's salary income from the previous month can also be used as the base for personal payment wages.
The same below).
The average monthly salary is calculated according to the items included in the total salary statistics stipulated by the National Bureau of Statistics, including wages, bonuses, allowances, subsidies and other income.
If my average monthly salary is lower than 60% of the average monthly salary of local employees, I will pay 60% of the average monthly salary of local employees; if it exceeds 300% of the average monthly salary of local employees, I will pay 300% of the average monthly salary of local employees, and the excess will not be recorded.
The salary base for contributions is not included in the base for pension calculation.