Five insurances and one gold are stipulated in the labor law, which is the responsibility of enterprises and beyond reproach. In China, pension insurance, medical insurance, unemployment insurance, industrial injury insurance, maternity insurance and housing accumulation fund are collectively referred to as "five insurances and one fund".
Secondly, the relevant provisions of the base and proportion of the company's payment of five insurances and one gold are as follows: 60% to 300% of the average social salary in the previous year is the payment base. This means that the average social wage will increase and the payment base will also increase. Provident fund deposit, the monthly deposit amount of individual provident fund deposit is the average monthly salary of employees in the previous year multiplied by the proportion of employee provident fund deposit; The monthly deposit amount of the provident fund paid by the unit for the employees is the average monthly salary of the employees in the previous year multiplied by the deposit ratio of the unit provident fund.
Taking Xi 'an as an example, the payment base of endowment insurance is the average salary of employees in the whole province in the previous year, and the other four insurances are based on the average salary of employees in Xi 'an in the previous year. The payment base is divided into upper and lower limits, which are 300% and 60% of the payment base respectively. If it exceeds the upper limit, the upper limit shall prevail, and the lower limit shall prevail. If the salary is between the upper limit and the lower limit, most employees are in this range based on the actual salary of the individual.
If most employees pay according to the standard of personal salary, then in the "five insurances and one gold", enterprises need to invest at least 35% of personal salary, and individuals need to pay at least 16% of personal salary.
If Zhang's salary is 6,543.8+0,000 yuan, the minimum investment of the enterprise is 35%, and the personal investment is 654.38+0.6%. That is, the minimum amount of "five insurances and one gold" invested by the enterprise for Zhang is 3,500 yuan, and the individual pays 1.600 yuan. Then, the total investment of enterprises in Zhang is 13500 yuan, while Zhang's personal taxable salary can only get 8400 yuan. After paying taxes, Zhang will get less money.