Endowment insurance: the company pays 30% and the individual pays10%;
Industrial injury insurance: the company pays by industry, and the individual does not pay;
Maternity insurance: the company pays 1%, and the individual does not pay.
The monthly payment base of social insurance is generally determined according to the average monthly salary of employees in the previous year, which is determined once a year. Once determined, it may not be changed within one year.
In view of the diversification of wage payment forms of employers, employees should pay attention to the following aspects when determining the payment base:
(1) All social insurance premiums, housing accumulation funds and individual tax adjustments directly withheld and remitted by the unit from employees' wages are all included in the payment base.
(2) The transportation subsidies, telephone subsidies, lunch subsidies, festival fees, high temperature, high altitude, underground, toxic and harmful special post allowances paid by the unit to employees in the form of cash or bank deposits should be included in the payment base.
(3) The wages paid by the unit to individual employees through after-tax profit commission or dividend should be included in the payment base.
Extended data:
There are upper and lower limits on the social insurance payment base, and the minimum can not be lower than 60% of the average monthly salary of employees in the whole city last year (employees in private enterprises, employees in individual industrial and commercial households and employees in non-local urban households shall not be lower than 50%, and shareholders and owners of private enterprises as legal persons and individual industrial and commercial households shall not be lower than100%); The maximum can not be higher than 300% of the average monthly salary of employees in the city last year. The average wage of employees in this Municipality is published annually by the Municipal Bureau of Statistics.
At the same time, individual employees take the monthly average of their total wage income in the previous year as the monthly payment base of this year. In July each year, the insured units report the social insurance payment base of the next settlement year to the municipal social insurance fee collection management center or the district social insurance agency (hereinafter referred to as the social insurance agency) that handles the insurance registration.
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