Social insurance is the welfare provided by employers to employees, and it is one of the basic guarantees for employees' work and life. Therefore, enterprises need to pay a monthly fee, which is called enterprise social insurance premium. Although China's laws clearly stipulate that enterprises and employees should pay social insurance premiums in full and on time according to law.
Social insurance premiums include:
Basic old-age insurance premium
1, payer of basic old-age insurance premium
Specifically, it includes: state-owned enterprises, urban collective enterprises, foreign-invested enterprises, urban private enterprises and other urban enterprises and their employees, urban individual industrial and commercial households and their employees, institutions and their employees who implement enterprise management, freelancers and farmers contract workers.
2, the basic old-age insurance payment
Enterprise units: adhere to the principle of combining social pooling with individual accounts, and the insurance premiums are shared by the units and employees. Among them, the proportion of corporate social pooling contributions is about 20% of the total wages of enterprises, and the proportion of individual contributions of employees is 8%. The contribution ratio of freelancers, owners of urban individual industrial and commercial households and follow-up payers who terminate labor relations is 20%. Institutions: The regulations on rates vary from region to region, subject to the approval of social security institutions.
(2) Unemployment insurance premium
1, payer of unemployment insurance premium
State-owned enterprises, urban collective enterprises, foreign-invested enterprises, urban private enterprises and other urban enterprises and their employees, institutions and their employees.
2. Unemployment insurance payment
The employer shall pay the unemployment insurance premium at 2% of the total wages of the unit, and the employees of the employer shall pay the unemployment insurance premium at 0% of their wages.
(three) the basic medical insurance premium
1, payer of basic medical insurance premium
State-owned enterprises, urban collective enterprises, foreign-invested enterprises, urban private enterprises and other urban enterprises and their employees, state organs and their employees, institutions and their employees, private non-enterprise units and their employees, social organizations and their full-time staff.
2, the basic medical insurance payment
The basic medical insurance shall be based on the principle of combining social pooling with individual accounts, and the insurance premium shall be shared by both employers and employees. Employers generally pay about 6% of the total wages of employees, and individuals pay about 2% of their own wages. All individual contributions are included in the personal account, about 30% of the employer's contributions are included in the personal account, and the rest are used to establish the overall fund.
(4) Work-related injury insurance premium
1, industrial injury insurance payer
State-owned enterprises, urban collective enterprises, foreign-invested enterprises, urban private enterprises and other urban enterprises.
2. Payment of industrial injury insurance
Industrial injury insurance premiums are paid by enterprises, and the industry differential rates are implemented. The collection standard is the total wages of all employees of the enterprise multiplied by the industry differential rate. At present, the average industrial injury insurance premium rate generally does not exceed 1%.
(5) Maternity insurance premium
1, payer of maternity insurance premium
State-owned enterprises, urban collective enterprises, foreign-invested enterprises, urban private enterprises and other urban enterprises.
2. Maternity insurance payment
Maternity insurance premiums paid by enterprises shall not exceed 0% of total wages.
Legal basis:
People's Republic of China (PRC) social insurance law
Article 2 The state establishes social insurance systems such as basic old-age insurance, basic medical insurance, industrial injury insurance, unemployment insurance and maternity insurance, so as to guarantee citizens' right to receive material assistance from the state and society in accordance with the law in case of old age, illness, industrial injury, unemployment and maternity.
Article 4 Employers and individuals who pay social insurance premiums according to law in People's Republic of China (PRC) have the right to inquire about payment records and personal rights and interests records, and ask social insurance agencies to provide social insurance consultation and other related services. Individuals enjoy social insurance benefits according to law and have the right to supervise the payment of their own units.