1. Social insurance projects Social insurance mainly includes basic old-age insurance, basic medical insurance, industrial injury insurance, unemployment insurance and maternity insurance, which is usually referred to as "five insurances". The basic old-age insurance combines social pooling with individual Zhang Hui. The basic old-age insurance fund consists of employers, individual contributions and government subsidies. The employing unit shall pay the basic old-age insurance premium according to the proportion of the total wages of its employees as stipulated by the state and bring it into 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 include it in their personal accounts. The basic medical insurance premium shall be paid by the employer and employees in accordance with state regulations. For commercial insurance, employers and employees shall pay unemployment insurance premiums in accordance with state regulations. Work-related injury insurance, the employer shall pay work-related injury insurance premiums in accordance with state regulations, and employees shall not pay work-related injury insurance premiums. Maternity insurance, the employer shall pay maternity insurance premiums in accordance with state regulations, and employees shall not pay maternity insurance premiums. 2. The payment base of social insurance premiums varies from place to place. Under normal circumstances, the payment unit takes the sum of the individual payment bases of all employees as the payment base of the unit; Individual employees take their average monthly salary in the previous year as the payment base. If the average monthly salary paid by individual employees is lower than 60% of the average monthly salary of local employees, 60% will be declared, and 300% will be declared if it is higher than 300% of the average monthly salary of local employees. 3. The implementation standards of payment ratio vary from place to place. The common proportions are as follows: ① The basic old-age insurance premium is 28%, of which the unit pays 20%( 17% goes to the overall fund and 3% goes to the personal account) and the individual pays 8%; ② Medical insurance premium, with the payment ratio of 65,438+00%, of which the unit pays 8% and the individual pays 2%; (three) unemployment insurance, the payment ratio is 3%, of which the unit pays 2% and the individual pays 0%; (4) Work-related injury insurance premium, with the payment ratio of 1%, which shall be paid by the unit; ⑤ Maternity insurance premium, with the payment ratio of 0.7%, shall be paid by the unit. 4. Scope of measurement The new accounting standards for business enterprises stipulate that social insurance premiums such as medical insurance premiums, endowment insurance premiums (including supplementary endowment insurance premiums paid to relevant managers of enterprise annuity funds according to the enterprise annuity plan), unemployment insurance premiums, work injury insurance premiums and maternity insurance premiums (including various insurance benefits provided to employees in the form of purchasing commercial insurance) belong to the scope of employee compensation in accounting. When calculating the salary payable to employees, we should pay attention to: (1) If the basis and proportion of accrual are stipulated by the state, it shall be implemented in accordance with the standards stipulated by the state; (2) If the state does not stipulate the basis and proportion of accrual, it shall reasonably estimate the salary payable to employees in the current period according to historical experience data and actual situation. Enterprises should settle accounts at the end of the year and pay attention to the wages payable to employees.