1, and the employee medical insurance premium is paid at the rate of 10%;
2. Long-term care insurance premiums shall be paid at the rate of 0.25% of the employees of the employer. The part paid by the unit is allocated from the medical insurance premium paid by the employees, and the part paid by the individual is paid according to the proportion of 0. 1.25%. Personal monthly payment is withheld and remitted from personal account balance.
3. If the insured reaches the statutory retirement age and fails to reach the payment period stipulated in the employee medical insurance, the employee medical insurance premium shall be paid back at the rate of 10%.
Social security contribution ratio:
1, endowment insurance: 20% for the unit and 8% for the individual;
2. Medical insurance: unit contribution rate 10%, individual contribution rate 2%;
3. Unemployment insurance: unit contribution rate 1%, individual contribution rate 0.5%;
4. Maternity insurance: the unit contribution rate 1%, and individuals do not pay;
5. Work-related injury insurance: the unit contribution rate is 0,5%, and individual contributions are not paid;
The social security payment base is used to calculate social security, as follows:
Social insurance base, referred to as social insurance base, refers to the social insurance payment base of employees in a social security year. It is determined according to the average monthly wage income of employees from June 1 day to February 1 day in the previous year. The social insurance payment base is an important basis for calculating the social insurance premiums and social insurance benefits paid by employers and their employees. There are upper and lower limits, depending on the actual situation in each region.
1. If the wage income of employees is higher than 300% of the local average wage of employees in the previous year, 300% of the local average wage of employees in the previous year will be the payment base;
2. If the wage income of employees is lower than 60% of the local average wage of employees in the previous year, 60% of the local average wage of employees in the previous year shall be the payment base;
3, the employee's salary is between 300% and 60%, according to the actual declaration. When it is impossible to determine the wage income of employees, the payment base shall be determined according to the local average wage of employees in the previous year published by the local labor department. Social security will regularly check the base every year (March or July, in different places), and declare a new base according to the average monthly salary of employees in the previous year. It is necessary to prepare proof of these payroll.
Fujian social security payment base can be inquired by telephone, social security center, social security website or official WeChat account.
To inquire about the social security payment base in Fujian Province, you can call the social security service hotline 12333, and transfer the manual service according to the voice prompt. The customer service staff will explain the social security payment base to the insured.
To sum up, the adjustment of social security payment base in Fujian Province is based on the increase of local average wage. Statistics show that with the continuous improvement of the average social wage level in recent years, the base of social security contributions has also increased.
Legal basis:
People's Republic of China (PRC) social insurance law
second
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 when they are old, sick, injured, unemployed and have children.
essay
The social insurance system adheres to the principles of wide coverage, basic protection, multi-level and sustainability, and the level of social insurance should be compatible with the level of economic and social development.
Article 4
Employers and individuals in People's Republic of China (PRC) pay social insurance premiums according to law, and have the right to inquire about payment records and personal rights records, and require social insurance agencies to provide social insurance consultation and other related services.
Article 5
The people's governments at or above the county level will incorporate social insurance into the national economic and social development plan.
Article 6
The state exercises strict supervision over social insurance funds.
Article 7
The administrative department of social insurance in the State Council is responsible for the national social insurance management, and other relevant departments in the State Council are responsible for the relevant social insurance work within their respective functions and duties.
Article 8
Social insurance agencies provide social insurance services, responsible for social insurance registration, personal rights and interests records, social insurance benefits payment and other work.
Article 9
Trade unions shall safeguard the legitimate rights and interests of employees in accordance with the law, and have the right to participate in the research on major social insurance issues, participate in the social insurance supervision committee, and supervise matters involving employees' social insurance rights and interests.