The expenses for the first, second and third grades of social security for employees in Dongguan are as follows:

1. The lower limit of social basic old-age insurance (enterprise) is 3,958 yuan, and the upper limit is 22,941 yuan; The lower limit of unemployment insurance payment is 172 yuan, and the upper limit is 19899 yuan; The lower limit of maternity insurance payment is 172 yuan, and the upper limit is 19899 yuan; Industrial injury insurance payment: my salary; Basic medical insurance: 5825 yuan; Supplementary medical insurance for hospitalization: 5825; The lower limit of medical insurance personal account payment is 398 yuan, and the upper limit of payment is 19899 yuan; The minimum payment limit of individual work-related injury insurance for specific personnel is 4588 yuan, and the upper payment limit is 22941;

2. according to the new minimum standard, the total amount of individual contributions is 353.68 yuan/month, and the total amount of unit contributions is 727.27 yuan/month.

The third-grade payment regulations of social security in Dongguan are as follows:

1. The lowest-grade (4%) pension payment consists of pension, basic medical care+mutual aid for serious illness (8.5% plus 1%) and maternity insurance, with a monthly payment of ***548.57 yuan;

2. The monthly payment for the first gear (6%) is 692.37 yuan;

3. The monthly payment for the second gear (8%) is 835.97 yuan;

4. The monthly payment for the third gear (1%) is 979.77 yuan.

to sum up, employees' expenses are shared by the company and employees. The increase of social security payment base also means that the insurance expenses of the company and individuals will also increase, and the highest payment base will lead to more social security expenses.

Legal basis:

Article 12 of the Social Insurance Law of the People's Republic of China

The employer 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.

Article 6

The employing unit shall declare itself and pay social insurance premiums in full and on time, and shall not postpone or reduce the payment 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 employing unit and other flexible employees can pay social insurance premiums directly to the social insurance premium collection agency.