1. For personal accounts, 8% paid by individuals can be refunded.

2. As for the overall account, 12% paid by individuals will not be returned.

3. When surrendering, you can only return the part of personal account in endowment insurance and medical insurance.

4. The surrender amount only includes the cost of entering the personal account, excluding the part included in the overall account.

Calculation method of social security for individual flexible employees;

1. Calculation of basic old-age insurance premium: based on the accumulated payment period of individual account and the accumulated amount in the account;

2. Calculation of basic medical insurance premium: usually calculated according to the accumulated balance of personal accounts and local policies and regulations;

3. Calculation of unemployment insurance benefits: It is determined according to the individual payment period and the local unemployment insurance benefits standard;

4. Calculation of work-related injury insurance: if an individual suffers from work-related injury during the payment period, it shall be calculated according to the relevant provisions of work-related injury insurance;

5. Calculation of maternity insurance: If applicable, determine the amount of maternity insurance according to individual contributions and local policies.

To sum up, when an individual surrenders for flexible employment, the amount of surrender is limited to the part of his personal account in endowment insurance and medical insurance, that is, 8% paid by the individual, and 12% paid by the individual to the overall account will not be refunded, and the amount of surrender does not include any fees transferred to the overall account.

Legal basis:

People's Republic of China (PRC) social insurance law

Article 10

Employees shall participate in the basic old-age insurance, and the employer and employees shall jointly pay the basic old-age insurance premium. 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 can participate in the basic old-age insurance, and individuals pay the basic old-age insurance premium. The measures for the endowment insurance of civil servants and staff managed by reference to the Civil Service Law shall be formulated by the State Council.

Article 12

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. Individual industrial and commercial households without employees, part-time employees who have not participated in the basic old-age insurance in the employing unit and other flexible employees who have participated in the basic old-age insurance shall pay the basic old-age insurance premiums in accordance with state regulations and record them in the basic old-age insurance pooling fund and individual accounts respectively.