The total contribution rate of employees' basic old-age insurance is 24%, of which the unit contribution rate 16% is included in the overall account, and the individual contribution rate is 8%, which is included in the personal account; The proportion of employees' medical insurance contributions is 8%, of which the proportion of unit contributions is 6%, which is included in the medical pooling fund and the proportion of individual contributions is 2%.
Included in the personal account; The unemployment insurance contribution ratio is 1%, the unit contribution is 0.5%, and the individual contribution is 0.5%, which are all included in the unemployment insurance fund account; Maternity insurance is about 0.5%, and industrial injury insurance fluctuates according to industry characteristics. Maternity insurance and industrial injury insurance are paid by the unit, and individuals do not bear the proportion of payment; The deposit ratio of housing provident fund is 5% to 12%, which is determined by the employer and paid by the employer and individual employees in the same proportion, and all of them are included in personal accounts.
Article 15 of China's "Regulations on the Management of Housing Provident Fund" clearly stipulates that if a unit hires employees, it shall go to the housing provident fund management center for deposit registration within 30 days from the date of employment, and go through the formalities for the establishment or transfer of employee housing provident fund accounts. Where a unit terminates the labor relationship with its employees, it shall, within 30 days from the date of termination of the labor relationship, go to the housing provident fund management center for change registration, and go through the formalities of transferring or sealing the employee housing provident fund account.
In addition, article 17 also provides for the payment of provident fund by graduates who have just joined the work. The new employee starts to pay the housing provident fund from the second month after joining the work, and the monthly payment amount is the employee's own salary multiplied by the employee's housing provident fund payment ratio. The newly transferred employees of the unit shall pay the housing provident fund from the date when the transferred employees pay their wages, and the monthly deposit amount shall be the employee's monthly salary multiplied by the employee's housing provident fund deposit ratio.