Assuming that the base of the insured person's contribution is 800 yuan, and the average salary of local employees in the previous year is 1200 yuan, it can be calculated that the individual contribution index of the insured person is 800÷ 1200=0.6667.
First, the contribution index refers to the historical average of the ratio of the actual contribution base of individuals to the average social wage. The minimum lower limit is 0.6 and the maximum upper limit is 3. The average payment wage index refers to the average payment wage index of social co-ordinators participating in endowment insurance over the years, which is called the average payment wage index. Divide the annual payment base of the insured by the local average salary of employees in the previous year, so it is calculated once a year. When you retire, add up the annual payment wage index and divide it by the actual payment period.
Second, the average contribution wage index is closely related to the pension level. The higher the average contribution wage index, the higher the pension benefits. Individual average payment index reflects the average level of employees' payment wages during the whole payment period or several consecutive payment periods, and is an important index for calculating excess pension.
Third, the unit contribution index actually contains two meanings. One is the ratio of the actual payment base of individuals to the average monthly salary of employees in the previous year according to the old-age insurance management measures. In fact, the current popular understanding is that employees pay endowment insurance in proportion to employers and employees. The total reimbursement rate of old insurance is 24%, and the unit payment is 16%. Another layer is that when the unit pays the endowment insurance, it pays according to its own internal so-called payment base, not according to the actual salary.
Fourth, since 2020, social insurance premiums will be collected by the tax bureau, so it is illegal to set the payment base within the unit, because from the data level of the tax bureau, it can be seen that the actual salary of individual workers is one figure, but the compulsory insurance is calculated according to another figure. The difference between these two data is actually not allowed by social security. Therefore, enterprises must correct and pay social security premiums according to actual wages. Then, 16% of the company's salary in Nana and 8% of the personal part are withheld from the salary before tax by the company, and merged into 24%*** and paid to the social security center.
Of course, there are special circumstances. After it appeared, the company did not need to pay according to the actual wages of workers, that is, the wages of workers were very high, which was more than three times the local average monthly wages. At this time, the company can take 300% of the average monthly salary of employees in the previous year as the payment base, and the company will pay 16% and 8% of the individual pre-tax salary to the social security center.
In this case, in fact, the setting of unit competition index mentioned in the past is meaningless. For example, according to the local average monthly salary, it is wrong to ask everyone to have the same salary level or fluctuate up and down. Only according to the actual salary of the individual, according to the actual calculation, that is correct.
In fact, it is not of great practical significance to discuss the unit payment index and individual payment index now, because it is no longer used in social security collection. The tax bureau will not listen to the explanation of the so-called index setting of the unit. If you don't pay truthfully, you will be fined.