the collection base and proportion of social insurance premiums in our county in 214 are announced, which will take effect on July 1, 214.

first, the base and proportion of social insurance premiums paid by enterprise employees

(a) the base of enterprise units. The payment base of enterprise units is approved by the county local tax department according to the total wages of all employees of the enterprise units in that year. The pre-requisition standard is still implemented according to the document No.75 [212] of German People's Society.

(2) individual contribution base of enterprise employees. The individual payment base of enterprise employees (referring to on-the-job employees, the same below) is approved by the county social security agency according to the average monthly salary of employees declared by the employer. If the average monthly salary of enterprise employees in the previous year was 3% higher than the average monthly salary of employees in the whole province in the previous year (3,71 yuan in 213), it shall be determined according to 3% (11,13 yuan); If the average monthly salary of employees in the previous year is lower than 6% of the average monthly salary of employees in the whole province in the previous year, it shall be determined according to 6% (that is, 2226 yuan).

(3) the proportion of contributions paid by enterprises and employees. The comprehensive proportion of unit payment is 24.-25.5%. Among them: basic old-age insurance 14%, basic medical insurance 7%, industrial injury insurance (benchmark rate) .5-2.%, unemployment insurance 2% and maternity insurance .5%. Individual contributions of employees: 8% for basic old-age insurance and 8% for basic medical insurance. The monthly contributions are 45 yuan (all of them are transferred to personal accounts, and the units are transferred to 2 yuan and credited to personal accounts; Retirees are transferred from the overall fund to 7 yuan and credited to personal accounts), and unemployment insurance is 1% (farmers' contract workers themselves do not pay unemployment insurance premiums).

II. The payment base and proportion of social insurance premiums for urban individual workers (referring to individual industrial and commercial households and their employees)

(1) The payment base. The average monthly actual income of the previous year is regarded as the individual payment base. If the average monthly actual income of the previous year is 3% higher than the average monthly salary of employees in the county in the previous year (3,176 yuan in 213), it will be determined according to 3% (9,526 yuan); If the average monthly actual income in the previous year was lower than 8% of the average monthly salary of employees in the county in the previous year, it will be determined according to 8% (that is, 2541 yuan).

(2) payment ratio. The proportion of basic old-age insurance payment is 18%, of which the employer's old-age insurance premium is paid by himself; The employee's endowment insurance premium is paid by the employer at 1% and the employee at 8%. The payment ratio of basic medical care, work-related injury, unemployment and maternity insurance shall be notified to the enterprise according to this notice.