Rules for the declaration of social security payment base
1, old employees are declared according to the average monthly salary of the previous year;
2. New employees shall be declared according to the salary of the first month of the year.
Note: If the social security base does not correspond to the salary, the audit will be risky.
Due to the territorial management of social insurance in China, all localities can formulate corresponding measures according to local actual conditions. At present, the payment methods of social insurance in different parts of the country are not completely consistent. Under normal circumstances, the base for employees to pay social insurance premiums is based on their average monthly salary in the previous year, and is approved within the range of 60%-300% of the average salary of local employees.
In general, the approved formula of social insurance payment base is:
① Social insurance base = upper limit
(Average monthly salary ≥ upper limit)
(2) Social insurance base = average salary of employees in the previous year.
③ Social security base = lower limit
(Average monthly salary of individual ≤ lower limit)
Among them, the upper limit of social insurance payment base is usually 300% of the average monthly salary of employees in this city last year, and the lower limit is usually 60% of the average monthly salary of employees in this city last year.
Social security payment amount = payment base × payment ratio.
1, endowment insurance
Individual contributions are paid at 8% of the average monthly salary of employees in the previous year. The unit payment is paid according to 22% of the employee's average monthly salary in the previous year.
2. Medical insurance
Taking Beijing as an example, the proportion of medical insurance payment (at least 60% of the salary of employees in this city in the previous year): unit 10%, individual 2%+3 yuan;
3. Unemployment insurance
Unit 1%, individual 0.2%;
4. Work injury insurance
According to the industry scope divided by the unit, the work injury rate is determined, and the work injury rate is between 0.5% and 2%;
5. Maternity insurance
Payment ratio: 0.8% of the unit, and individuals do not pay.
6. Reserve fund
Taking Beijing as an example, the proportion of provident fund deposit: according to the actual situation of enterprises, choose the proportion of housing provident fund deposit. However, in principle, the maximum wage shall not exceed 10% of the average wage of employees in Beijing.
Legal basis:
Article 12 of the Social Insurance Law of People's Republic of China (PRC)
The employing unit shall pay the basic old-age insurance premium according to the proportion of the total wages of its employees stipulated by the state, and record it in the basic old-age insurance pooling fund.
Employees shall pay the basic old-age insurance premium in accordance with the proportion of wages stipulated by the state and record it in their personal accounts.
Article 23
Employees should participate in the basic medical insurance for employees, and employers and employees should pay the basic medical insurance premiums in accordance with state regulations.
Article 35
The employer shall pay the work-related injury insurance premium according to the total wages of its employees and the rate determined by the social insurance agency.
Article 47
The standard of unemployment insurance benefits shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government, and shall not be lower than the minimum living standard for urban residents.
Article 53
Employees shall participate in maternity insurance, and the employer shall pay maternity insurance premiums in accordance with state regulations, and employees shall not pay maternity insurance premiums.