Legal analysis: 1, pension insurance: companies pay 20%, individuals pay 8%; 2. Maternity insurance: the company pays 0.8%, and the individual does not have to pay; 3. Work injury insurance: the company pays 0.5%, and the individual does not have to pay; 4. Medical insurance: It depends on the specific situation of each region. From the national average, the proportion of corporate contributions is 7.43%, and the proportion of individual contributions is 2%; 5. Unemployment insurance: the company's contribution ratio is 1.5%, and the individual's contribution ratio is 0.5%. "Five insurances" refers to five kinds of insurance, including endowment insurance, medical insurance, unemployment insurance, industrial injury insurance and maternity insurance. Among them, endowment insurance, medical insurance and unemployment insurance are premiums paid by enterprises and individuals, while industrial injury insurance and maternity insurance are entirely borne by enterprises. Individuals do not need to pay fees. It should be noted that the "five risks" are legal.
Legal basis: Article 12 of the Social Insurance Law of People's Republic of China (PRC), the employer 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.