Payment amount = payment base × payment ratio
First, the minimum payment base of social insurance for enterprise employees:
1. Old-age insurance: the minimum payment base is the minimum wage in this city (2360).
2. Medical insurance:
The first file: the minimum payment base is 60% of the average monthly salary of employees in Shenzhen last year (12964).
Second gear/third gear: the average monthly salary of employees in Shenzhen last year (12964).
3. Maternity insurance: the minimum payment base is the minimum wage (2360).
4. Unemployment insurance: the minimum wage in this city (2360).
5. Work-related injury insurance: the total wages of employees in this unit.
Two, the proportion of social insurance contributions of enterprise employees:
1, pension insurance payment ratio:
Shenzhen household registration
Unit contribution: 14%+ 1%
Individual contribution: 8%
Non-Shenzhen household registration
Unit contribution: 14%
Individual contribution: 8%
2, medical insurance payment ratio:
First-class medical insurance
Unit payment: 6%+0.2%
Personal contribution: 2%
Secondary medical insurance
Unit contribution: 0.5%+0. 1%
Individual contribution: 0.2%
Tertiary medical insurance
Unit payment: 0.4%+0.05%
Individual payment: 0. 1%
3, maternity insurance payment ratio
Unit contribution: 0.45%
Individual contribution: 0%
4, the unemployment insurance payment ratio
Unit payment: 0.7%
Individual contribution: 0.3%
5, the proportion of work-related injury insurance payment
According to the industry category, the benchmark rate is divided into eight grades, as follows (please consult the company personnel for specific grades).
0. 14%、0.28%、0.49%、0.63%、0.66%、0.78%、0.96%、 1. 14%
From June 5438, 2022 to April 2022, the employer's industrial injury insurance rate was reduced by 50% in stages.
From May 2022 to April 2023, the employer's industrial injury insurance rate was reduced by 20% in stages.
Social security refers to a non-profit social security system with income redistribution function in order to prevent and force most members of society to participate. 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.
Social insurance is mainly through raising social insurance funds, coordinating and adjusting social insurance funds within a certain range, and giving necessary help to workers when they encounter labor risks. Social insurance provides basic living security for workers. Workers can enjoy social insurance benefits as long as they meet the conditions for enjoying social insurance, that is, they have established labor relations with employers or paid various social insurance premiums according to regulations. Social insurance is the core content of social security system.
Characteristics of social security
1. The objective basis of social insurance is the risks existing in the labor field, and the object of insurance is the individual workers;
2. The subject of social insurance is specific. Including workers (including their relatives) and employers;
3. Social insurance is compulsory;
4. The purpose of social insurance is to maintain the reproduction of labor force;
The insurance fund comes from the contributions and financial support of employers and workers. Insurance coverage is limited to employees, excluding other social members. The insurance coverage is limited to all kinds of risks in labor risks, excluding other risks such as property and economy.
Legal basis:
People's Republic of China (PRC) social insurance law
Article 2 The State establishes social insurance systems such as basic old-age insurance, basic medical insurance, industrial injury insurance, unemployment insurance and maternity insurance. Safeguard citizens' right to get material help from the state and society in accordance with the law in old age, illness, work injury, unemployment and childbirth.
Article 3 The social insurance system adheres to the principles of wide coverage, basic protection, multi-level and sustainability, and the level of social insurance should be compatible with the level of economic and social development.