The proportion of social security deduction in Shenzhen is an important parameter in the process of social security payment, which is related to the proportion of enterprises and individuals paying social security premiums. According to the relevant regulations of Shenzhen, the proportion of social security deduction is determined according to different types of insurance and payment base.
Generally speaking, the payment ratio of endowment insurance is that enterprises and individuals each bear a certain proportion, and the specific proportion depends on the payment base and insurance types. The proportion of medical insurance contributions is also a certain proportion borne by enterprises and individuals, and the specific proportion depends on the payment base and insurance types. The proportion of unemployment insurance is shared by enterprises and individuals according to a certain proportion.
In addition, Shenzhen has also stipulated the adjustment of social security deduction ratio under some special circumstances. For example, when the payment base exceeds the upper limit, the proportion of overpayment will increase. In addition, for some special groups, such as the disabled and retirees, there will also be certain preferential policies for the proportion of social security deductions.
According to the Social Insurance Law of People's Republic of China (PRC), enterprises should pay social insurance premiums such as basic old-age insurance, basic medical insurance, industrial injury insurance, unemployment insurance and maternity insurance. Among them, the deduction ratio of basic old-age insurance and basic medical insurance is usually higher, because these two insurances are closely related to the vital interests of employees.
The specific deduction ratio will vary according to different types of insurance and policies. For example, the proportion of basic old-age insurance contributions in Shenzhen is 14% for employers and 8% for individuals; The basic medical insurance payment ratio is 6% for employers and 2% for individuals; The unemployment insurance payment ratio is 2% for the employer and 0/%for the individual/kloc.
It should be noted that different enterprises and employees may enjoy different social security policies, so the specific deduction ratio may be different. In addition, enterprises should pay social security fees for employees in a timely manner in accordance with the prescribed proportion, otherwise they may face penalties such as fines.
To sum up, the proportion of social security deduction in Shenzhen is determined according to different types of insurance and payment base, and both enterprises and individuals need to pay in accordance with the prescribed proportion. At the same time, there will be some adjustments and preferential policies for some special circumstances.
Legal basis:
The Social Insurance Law of People's Republic of China (PRC) stipulates: "Employees should participate in the basic old-age insurance, and both employers and employees should pay the basic old-age insurance premium. Individual industrial and commercial households without employees, part-time employees who have not participated in the basic old-age insurance in the employer and other flexible employees can participate in the basic old-age insurance, and individuals pay the basic old-age insurance premium. " Therefore, both enterprises and individuals need to pay in accordance with the prescribed proportion.
In addition, the Labor Law of People's Republic of China (PRC) also stipulates: "The state develops social insurance, establishes a social insurance system and sets up a social insurance fund to help and compensate workers in old age, illness, work-related injuries, unemployment and maternity." Therefore, the provisions of Shenzhen social security deduction ratio are also in line with the requirements of national laws and regulations.