1. Pension insurance payment ratio: 20% for the unit (all included in the overall fund) and 8% for the individual (all included in the personal account);
2. The proportion of medical insurance payment: 8% for the unit and 2% for the individual+3 yuan;
3. Unemployment insurance contribution ratio: unit 0.8%, individual1%;
4. Payment ratio of work-related injury insurance: the unit pays monthly 1%, without paying a penny;
5. Payment ratio of maternity insurance: the unit pays 1% every month, without paying a penny;
6. Housing provident fund deposit ratio: according to the actual situation of the enterprise, choose the housing provident fund deposit ratio. But in principle, the maximum shall not exceed 10% of the average wage of employees.
"Five insurances and one fund" refers to five social insurances and one provident fund. "Five insurances" include endowment insurance, medical insurance, unemployment insurance, industrial injury insurance and maternity insurance. "One gold" refers to the housing accumulation fund.
Among them, endowment insurance, medical insurance and unemployment insurance are premiums paid by enterprises and individuals. Industrial injury insurance and maternity insurance are entirely borne by enterprises, and individuals do not need to pay fees.
It should be noted here that "five risks" are legal, but "one gold" is not. The provisions of five insurances and one gold are different in each region, and the base is based on the total wages. Some enterprises pay basic wages and some related subsidies, but some enterprises only pay basic wages, which is against the law. The specific proportion should be consulted with the local labor department, and the payment ratio varies from place to place.
Legal basis: Article 67 of People's Republic of China (PRC) Social Insurance Law.
The preparation, examination and approval of the draft budget and final accounts of the social insurance fund shall be carried out in accordance with the law and the provisions of the State Council.
Article 68
The social insurance fund shall be deposited in the financial special account, and the specific management measures shall be formulated by the State Council.
Article 69
On the premise of ensuring safety, the social insurance fund shall be invested and operated in accordance with the provisions of the State Council to maintain and increase its value.
Social insurance funds shall not be used for illegal investment and operation, for balancing other government budgets, for building or rebuilding office buildings, and for paying personnel expenses, operating expenses and management expenses, or for other purposes that violate laws and administrative regulations.