How to calculate individual social security contributions? Calculated by pre-tax salary:
1, endowment insurance-20% for the unit and 8% for the individual;
2. Medical insurance-8% supplementary medical care for the unit 1.2%=9.2%, and 2% for the individual;
3. Unemployment insurance-2% for the unit and 0/%for the individual;
4, industrial injury insurance-unit 0.6%;
5, maternity insurance-unit 0.9%.
The proportion of old-age pension is basically the same in the whole country, and other proportions are slightly different, subject to local regulations.
Social security is social insurance, including industrial injury insurance, unemployment insurance, maternity insurance, old-age insurance and medical insurance. It is compulsory insurance that enterprises must pay to employees according to the labor law. This is a livelihood insurance, not for profit. Social insurance can provide the most basic insurance protection for employees.
Meaning of social security:
Social insurance is a social and economic system that provides income or compensation for those who lose their ability to work, are temporarily unemployed or suffer losses due to health reasons. The social insurance plan is organized by the government, forcing a certain group to use part of its income as social insurance taxes and fees to form a social insurance fund. Under certain conditions, the insured can get fixed income or loss compensation from the fund. It is a redistribution system, and its goal is to ensure the reproduction of material and labor and social stability. The main items of social insurance include endowment insurance, medical insurance, unemployment insurance, industrial injury insurance and maternity insurance.
To sum up, the percentage of unit and individual contributions to the total social security fund is called social security contribution ratio, which consists of individual contributions and unit contributions. The amount of social security contributions varies from region to region, and the base is based on the total wages. Because the payment base and compensation base of the five major social insurance types, such as pension, work injury, medical care, maternity and unemployment, are linked to the average salary of employees on the job last year, the increase of the average salary level will bring about the adjustment of various social insurance types.
Legal basis:
People's Republic of China (PRC) social insurance law
Article 10
Employees shall participate in the basic old-age insurance, and the employer and employees shall jointly pay the basic old-age insurance premium.
Article 23
Employees should participate in the basic medical insurance for employees, and employers and employees should pay the basic medical insurance premiums in accordance with state regulations.
Article 33
Employees shall participate in work-related injury insurance, and the employer shall pay the work-related injury insurance premium, and the employees shall not pay the work-related injury insurance premium.
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