The state has strict supervision over the payment of social security, and employers should pay social security to employees on time every month, otherwise they will be punished. Among them, pension insurance, medical insurance and unemployment insurance are all paid by units and individuals. Maternity insurance and industrial injury insurance are paid in full by the unit. Now, maternity insurance and medical insurance have been merged.
Personal social security contributions are directly deducted from employees' salaries. The unit pays a lot of money to each employee. Where did all the money go? Many people don't know!
First, the social security fees paid by the unit for employees every month.
According to China's "Social Insurance Law", employees' monthly social security expenses are paid by units and individuals in accordance with the statutory payment ratio.
Due to the different salary levels of employees, the social security payment base of employees in each unit is also different, and the social security payment ratio is determined according to the policy of the insured place and the industry to which the unit belongs. Let's take Beijing as an example:
Endowment insurance: unit contribution16%; Individual contribution 8%
Medical insurance (including maternity insurance): unit payment; Individual contribution 2%+3
Unemployment insurance: industrial injury insurance paid by units and individuals: the unit payment assumes that the employee social security payment base is 6500 yuan and the individual payment is 6500 yuan; The unit pays yuan, and the unit pays twice as much as the individual pays. The social security contribution ratio of the unit is nearly twice as high as that of the individual, and the unit contribution is also nearly twice as high as that of the individual.
Second, where did the social security premium paid by the unit go?
The proportion of social security contributions of units and individuals in different provinces and cities in China is different, and most units pay into the national pooling fund. Social pooling fund refers to the remaining part of the insurance premium paid by the employer for employees after deducting personal accounts.
The social pooling fund belongs to all the insured persons, and is centrally managed and used by the social insurance agency. Social pooling insurance funds shall be stored in special accounts and earmarked for special purposes, and no unit or individual may misappropriate them.
The basic old-age insurance co-ordination fund will gradually implement national co-ordination and other social insurance funds will gradually implement provincial co-ordination. The specific time and steps shall be stipulated by the State Council.
Part of the social security fees paid by the unit will enter the national pooling fund account. When the insured workers meet certain conditions, the national pooling fund will pay the funds to the insured who meet the treatment requirements. Such as pension, unemployment benefit, maternity allowance, etc. All paid by the national pooling fund.
1, endowment insurance
Endowment insurance is jointly paid by units and individuals. Every employee's pension insurance has two accounts, one is the overall fund and the other is the personal account.
The endowment insurance paid by the unit should be included in the overall account according to the regulations, and the part paid by the individual should be included in the individual endowment insurance account.
China implements a lifelong endowment insurance system. After the insured person retires, he receives the pension on a monthly basis, first from the individual pension account, and after all the money in the individual account is collected, the insured person can continue to receive the pension from the overall account, and the pension in the overall account is the bulk. In addition, the overall account is also used to pay funeral expenses and pensions to the survivors of the insured.
2. Unemployment insurance
Under the policy of reducing the burden, the proportion of unemployment insurance units is that unemployment insurance is paid by both units and individuals.
There is no personal account for unemployment insurance, and all unemployment insurance premiums of units and individuals enter the unemployment insurance pooling fund. The insured can enjoy unemployment benefits when he is unemployed and meets the conditions for applying for unemployment benefits. To some extent, it relieves the economic pressure of the insured during unemployment.
3. Work injury insurance
The proportion of work-related injury insurance unit payment is determined according to the nature of the unit, and the work-related injury insurance is paid in full by the unit.
All the work-related injury insurance premiums paid by the unit enter the national work-related injury insurance fund. Workers who are injured at work can enjoy work-related injury insurance benefits after being identified. Among them, those who lose their ability to work after the appraisal of their ability to work can enjoy disability treatment. Most of the industrial injury insurance benefits are paid by the industrial injury insurance fund, which greatly reduces the economic pressure of enterprises and gives strong protection to workers.
4. Medical insurance
Medical insurance is jointly paid by units and individuals. Each employee's medical insurance also has two accounts, one is the overall fund and the other is the personal account. Medical insurance paid by individuals is all included in personal accounts. A certain proportion of medical insurance units' contributions is accounted into personal accounts.
Personal account of medical insurance = medical insurance premium paid by individual+(medical insurance premium paid by unit x included in the proportion)
The proportion of payment paid by medical insurance units to individual accounts is related to the insured place and the age of the insured person, which varies from province to city in China.
Take Beijing as an example: there are two parts in the personal account of Beijing medical insurance, one is 2% of the personal insurance premium, and the other is that the unit insurance is included in a certain amount according to the age. Under 35 years old: according to my monthly salary base, transfer to personal account; Over 35 years old and under 45 years old: transfer to personal account according to 1% of my monthly salary base; Over 45 years old: 2% of my salary base is transferred to my personal account every month.
5. Maternity insurance
Maternity insurance has been merged with medical insurance and paid in full by the unit. All maternity insurance paid by the unit enters the medical insurance fund. If the insured person gives birth and carries out family planning surgery and meets the conditions of maternity insurance benefits, he can enjoy maternity insurance benefits and pay from the overall fund. Maternity insurance benefits include maternity allowance and maternity medical expenses.
Beijing 20021126 latest maternity leave regulations: regardless of the birth of one child or two children, maternity leave should be at least 98 days of basic maternity leave+60 days of incentive leave = 158 days, and spouse paternity leave 15 days. Maternity allowance is calculated according to the per capita payment base of maternity insurance premium actually paid by the employer in the month when the employee gives birth. The sum of the payment bases of all insured employees divided by the number of insured employees. If the salary of an employee during maternity leave is lower than the maternity allowance, it shall be made up according to the difference between maternity allowance and maternity leave salary.
The salary of female employees during maternity leave is only 4000 yuan. The average monthly salary of the employee's employer is 8000 yuan. Maternity allowance = 8000/30 *158 = 42133 yuan. During maternity leave, female employees can get subsidies of more than 20,000 yuan in addition to their wages. These subsidies come from the medical insurance pooling fund. Provide a strong guarantee for childbearing women, so that they can feed the next generation with more peace of mind.
Write it at the end
The social security fees paid by migrant workers every month will enter the corresponding social insurance fund according to different types of social security. The state concentrates this part of the money, manages it as a whole, and uses it for special purposes. Ensure that the insured provides corresponding protection when necessary. For example, the monthly pension received by the insured after retirement, unemployment benefits received during unemployment, maternity allowance received during maternity leave, etc. , are related to the vital interests of our insured.