Legal subjectivity:

The proportion of paying endowment insurance premium is 28% of the total wages of employees in the enterprise, and the maximum shall not be higher than 3% of the average wages of employees in the previous year, and the minimum shall not be lower than 6% of the average wages of employees in the previous year. Among them, the unit pays 2%, the employee pays 8%, and the personal account accounts 11%, and the payment is paid by the employee's unit. Flexible employment personnel renewal premium, according to the city's last year's social wage payment ratio of 2%, and individual industrial and commercial households pay the same proportion of insurance premiums. Legal objectivity:

Article 12 of the Social Insurance Law, the employing unit shall pay the basic old-age insurance premium in proportion to the total wages of its employees as stipulated by the state, and record it in the basic old-age insurance pooling fund. Employees shall pay the basic old-age insurance premium according to the proportion of their wages stipulated by the state and record it in their personal accounts. 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 who have participated in the basic old-age insurance shall pay the basic old-age insurance premium in accordance with state regulations and record it in the basic old-age insurance pooling fund and individual account respectively.