The proportion of social security contributions is composed of individual contributions and unit contributions, and the amount of social security contributions varies from region to region, based on the total wages. The proportion of endowment insurance is 2% for the unit and 8% for the individual; The proportion of medical insurance is 8% for the unit and 2% for the individual; The proportion of unemployment insurance is 2% for the unit and 1% for the individual; Industrial injury insurance is entirely borne by enterprises, at around 1%, individuals do not need to pay; Maternity insurance is also borne by enterprises, the same about 1%, no need for individuals to pay.

1. What is the proportion of social security required by law? 1. Individual contributions are based on the average monthly salary of employees in the previous year (the minimum is 6% of the salary of employees in the whole city in the previous year; The highest number is 8% of the city's employees' wages in the previous year. 2. The unit payment is paid according to 22% of the employee's average monthly salary in the previous year. Since January 1, 26, the Ministry of Human Resources and Social Security has adjusted the scale of individual pension accounts from 11% to 8%. The previous policy was that all individual contributions and 3% of unit contributions were included in individual pension accounts, and 19% of unit contributions were transferred to social pooling, while the new policy also included 3% of unit contributions in social pooling to solve the problem of empty pension accounts. Medical Insurance Taking Beijing as an example, the proportion of medical insurance payment (the minimum is 6% of the city's employees' wages in the previous year): 1% for the unit and 2% for the individual in 3 yuan; Unemployment insurance unit 1%, (urban) individuals in rural areas) individuals do not pay. Work-related injury insurance determines its work-related injury rate according to the industry scope that the unit is divided into, which is between ~2%; Maternity insurance payment ratio: units and individuals do not pay. Taking Beijing as an example, the proportion of provident fund payment: according to the actual situation of enterprises, choose the proportion of housing provident fund payment. But in principle, the maximum payment shall not exceed 1% of the average wage of Beijing employees. Since the second half of 29, Beijing has uniformly stipulated that all employers should pay housing provident fund at 12% of their wages. Units and individuals are 12% of wages.

second, the calculation method of social security takes the pension in social security as an example. The calculation formula of basic pension is as follows: basic pension = basic pension, personal account pension, transitional pension = the average monthly salary of employees in the whole city in the year before retirement ×2% (15% if the payment period is less than 15 years), personal account principal and interest and indexed monthly average payment salary × payment period before the end of 1997 ×, Basic pension for employees in enterprises = basic pension, personal account pension, transitional pension = average monthly salary of employees in the whole city in the year before retirement ×2% (15% for those whose payment period is less than 15 years), personal account principal and interest and indexed monthly average payment salary × payment period before the end of 1997 ×, basic pension for "newcomers" = basic pension, personal account pension. The basic pension is calculated at 2% of the average monthly salary of employees in this city last year when I retire, and the personal account pension is calculated by dividing the amount stored in my account by 12. Note: due to objective reasons, the calculation standards in some cities in China may be different

III. Legal basis related to social security Article 12 of the Social Insurance Law, an 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 33 of the Social Insurance Law, employees shall participate in work-related injury insurance, and the employer shall pay the work-related injury insurance premium, while employees shall not pay the work-related injury insurance premium. Article 53 of the Social Insurance Law, 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. "Regulations on the Administration of Housing Provident Fund" Article 16 The monthly deposit amount of employee housing provident fund is the average monthly salary of the employee in the previous year multiplied by the deposit ratio of employee housing provident fund. The monthly deposit amount of the housing provident fund paid by the unit for the employees is the average monthly salary of the employees in the previous year multiplied by the proportion of the housing provident fund paid by the unit. To sum up, the proportion of social security contributions in different regions is different, but they are all related to the salary base in the region. Moreover, among the five major types of insurance, such as pension, work-related injury, medical care, maternity and unemployment, work-related injury and maternity insurance do not require personal payment, while the rest of the insurance requires personal payment, but the personal payment is small, and the ultimate beneficiary of the insurance is also an individual.