if the payment is made according to the payment base of 5,, the total payment will be about 1,8 yuan, the unit burden will be about 1,2 yuan, and the personal burden will be about 6 yuan. The payment ratio is as follows:

1. Medical insurance: 2% for individuals and 8% for units;

2. Old-age insurance: 8% for individuals and 12% for units;

3. Unemployment insurance: 1% for individuals and 2% for the unit;

4. Work-related injury insurance: none for individuals, 1% for the unit;

5. Maternity insurance: no individual, 1% unit;

6. Provident fund: 3.5% for individuals and 3.5% for units.

"Five insurances and one fund" refers to five social insurances and one personal provident fund. The "Five insurances" include social endowment insurance, medical insurance, unemployment insurance, industrial injury insurance and maternity insurance. "One gold" refers to the provident fund. Among them, social endowment insurance, medical insurance and unemployment insurance are the insurance fees paid by the company and myself; Industrial injury insurance and maternity insurance are completely borne by the company, and I don't have to pay them.

how do enterprises handle five insurances and one fund for employees

(1) opening accounts for social security and provident fund

Enterprises need to open accounts for social security and provident fund in social security bureau and provident fund center within 3 days from the date of establishment. After opening a social security account, you will get the Social Security Registration Certificate, and after opening a provident fund account, you will get the unit provident fund registration number.

(2) Increase or decrease of employees

Every month, the company must add the newly-added employees to the company's five insurance and one gold account, and delete the employees who have left the company from the account. Social security and provident fund accounts are two independent accounts, and the operation of increasing or decreasing employees must be carried out in both accounts.

(3) Confirm the payment base

Units need to declare the correct payment base of five insurances and one gold for employees every month to ensure the normal payment of five insurances and one gold. The payment base of five insurances and one gold is based on the average salary of employees in the previous year or the salary in the first month of employment.

(4) Five insurances and one gold payment

If the enterprise, the bank and the social security/provident fund management institution have signed a bank payment agreement, the five insurances and one gold payment will be directly deducted from the enterprise bank account at a fixed time every month. Of course, enterprises can also choose to pay on-site by cash or check to the five insurance and one gold management institution.

Legal basis:

Social Insurance Law of the People's Republic of China

Article 6 The employing unit shall declare itself and pay the social insurance premium in full and on time, and shall not postpone or reduce it unless it is due to legal reasons such as force majeure. The social insurance premiums that employees should pay shall be withheld and remitted by the employer, and the employer shall inform me of the details of paying social insurance premiums on a monthly basis.

individual industrial and commercial households without employees, part-time employees who have not participated in social insurance in the employer and other flexible employees can pay social insurance premiums directly to the social insurance premium collection agency.

article 61 social insurance premium collection agencies shall collect social insurance premiums in full and on time according to law, and inform employers and individuals of the payment regularly.