From June 5438+1 October1in 2022, the contribution rate of insured employers (individual industrial and commercial households with employees) in the whole province is 16%, and the individual contribution rate of employees (including individual industrial and commercial households) is 8%; Individual industrial and commercial households without employees, part-time employees and other flexible employees who are not insured by the employer pay 20%.
Two, unified pension insurance payment base
From June 5438+1 October1day, 2022, 60% and 300% of the average salary of employees in all-caliber urban units in the province in the previous year will be used as the lower and upper limits of the individual contribution base; The payment base of the insured employer shall be determined according to the sum of the individual payment bases of the employees of this unit.
All localities should strictly implement the unified payment of endowment insurance, and may not adjust relevant information by themselves. If the fund fails to reduce its income as required, the reduced income shall be borne by the local general public budget.
Legal basis: Article 60 of the Social Insurance Law of People's Republic of China (PRC) * * * The employer shall declare by itself and pay the social insurance premium in full and on time. Except for legal reasons such as force majeure, the payment shall not be postponed or reduced. The social insurance premiums that employees should pay shall be withheld and remitted by the employer.
Opinions of the State Council on Establishing a Unified Basic Old-age Insurance System for Urban and Rural Residents (Guo Fa [2014] No.8) IV. Fund raising: The endowment insurance fund for urban and rural residents consists of individual contributions, collective subsidies and government subsidies.