In social security, the unit contribution part and the individual contribution part are divided. The unit payment enters the overall account, and the individual payment enters the personal account. For example, the pension insurance unit pays 20% of the employee's salary and enters the personal account. In terms of medical insurance, the unit payment will be set aside in the employee's personal account, which varies according to local regulations.

The proportion of individual accounts for social security contributions of flexible employees is 20%, and the process is as follows:

1, of which 8% is put into personal account and 12% is put into social pooling fund. Cumulative payment 15 years. Men over 60 years old and women over 55 years old can receive a monthly pension. The endowment insurance for flexible employees is calculated at 40- 100% of the average salary of local employees, and the payment ratio is 20%, of which 8% is paid into personal account and 12% is paid into social pooling fund.

2. Flexible employees participate in endowment insurance and go through retirement procedures when they reach retirement age. Like employees, the calculation and payment of pensions should be based on factors such as the payment period of my old-age insurance, the balance of my personal account, and the average salary of employees in the previous year when I retired.

To sum up, all the unit contributions go into the overall account, and all the individual contributions go into the personal account. For flexible employees, I will bear the endowment insurance premium in full, and pay it according to 20% of the endowment insurance payment base, of which 12% will enter the overall account and 8% will be included in the personal account; Flexible employees, like on-the-job employees, are included in personal accounts at the rate of 8%, but this part of the money accounts for 40%, and 60% of the money they pay is actually in the overall account.

Legal basis:

Article 7 of the Regulations on Medical Insurance.

The basic medical insurance premium is paid jointly by the employer and the employees. Among them, the employer pays 5%-7% of the total monthly salary of its employees, and the rate of employees paying basic medical insurance premium is not less than 2% of their total monthly salary.

Article 8 The amount of employees' monthly wages is determined according to their actual total wages, but it shall not be less than 60% of the average monthly wages of employees in the city, county and autonomous county where they are located. The following medical insurance premiums that should be paid by themselves shall be paid by the employer.