First, the determination of social security payment base
The payment base of social security for employees in Guangdong Province is usually determined according to the average monthly salary of employees in the previous year, and there are restrictions on the minimum and maximum payment base. This setting aims to ensure the fairness and sustainability of payment and prevent the uneven social security burden caused by excessive wage difference.
Second, the proportion of social security contributions.
1. Old-age insurance: the proportion of unit contributions and individual contributions varies according to specific policies. Under normal circumstances, the proportion of unit contributions is high, and the proportion of individual contributions is relatively low.
2. Medical insurance: The payment ratio of medical insurance is also divided into two parts: unit payment and individual payment, which are used to pay the medical expenses of employees.
3. Unemployment insurance: the payment of unemployment insurance is mainly borne by the unit, which is used to provide certain living security for employees when they are unemployed.
4. Work-related injury insurance: the payment of work-related injury insurance is mainly borne by the unit, which is used to pay medical expenses and work-related injury allowance for accidental injuries or occupational diseases caused by work.
5. Maternity insurance: The maternity insurance premium is borne by the unit and used to pay the medical expenses and maternity allowance of female employees during their maternity.
Third, the adjustment of payment standards.
The social security payment standard for employees in Guangdong Province will be adjusted according to the national and local economic and social development and the operation of social security funds. This adjustment aims at ensuring the sustainability and adaptability of the social security system to better meet the needs of employees.
To sum up:
The payment standard of social security for employees in Guangdong Province is comprehensively determined according to the wage income of employees, national and local regulations and the operation of social security funds. These standards cover many social security projects, aiming at protecting the basic rights and interests of employees. The determination of payment base, the adjustment of social security payment ratio and payment standard all embody the principles of fairness, sustainability and adaptability.
Legal basis:
People's Republic of China (PRC) social insurance law
Article 12 stipulates:
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.
regulations of guangdong province on social pension insurance
Article 10 stipulates:
Units and insured persons must pay the old-age insurance premium monthly in monetary form according to the prescribed standards. The endowment insurance premiums paid by the insured are all included in the personal account; The endowment insurance premium paid by the unit is credited to the social endowment insurance pooling fund.