Legal analysis: Five insurances include: (based on individual salary, which may vary slightly from place to place) Old-age insurance: individuals pay 8%, and units pay 22%; Medical insurance: individuals pay 2%, and units pay10%; Unemployment insurance: individuals pay 1%, and units pay 2%; Industrial injury insurance and maternity insurance: only paid by the employer, and individuals do not need to pay. Housing accumulation fund: individuals and units pay in the same proportion, with the proportion of 5- 12%, and the unit determines the proportion. Five insurances and one gold refer to several kinds of security benefits provided to workers by employers, including endowment insurance, medical insurance, unemployment insurance, work injury insurance, maternity insurance and housing accumulation fund. "On-the-job employees should pay the housing accumulation fund in accordance with the regulations." Housing accumulation fund is a "payable" item, which is legally necessary, and paying it also means an obligation. The approved payment base is based on the average social wage of employees in the province where the employees are located last year (referred to as the provincial social wage):

(a) the wage income of enterprise employees is lower than 60% of the province's social wages, and the payment base is approved by 60%; If it is higher than 60% of the provincial social wage, the payment base shall be approved according to the actual wage income, but it shall not be higher than 300% of the provincial social wage.

(two) individual workers can independently determine the payment base within the scope of more than 300% of the province's social wages.

Legal basis: Article 64 Social insurance funds include basic old-age insurance funds, basic medical insurance funds, industrial injury insurance funds, unemployment insurance funds and maternity insurance funds. All social insurance funds shall be accounted for according to the types of social insurance, and a unified national accounting system shall be implemented. In addition to the basic medical insurance fund and maternity insurance fund combined accounting, other social insurance funds are accounted for separately according to social insurance types. Social insurance funds implement a unified accounting system throughout the country.

The social insurance fund is earmarked for special purposes, and no organization or individual may occupy or misappropriate it.

The basic old-age insurance fund will gradually implement national overall planning, and other social insurance funds will gradually implement provincial overall planning. The specific time and steps shall be stipulated by the State Council.