Social security refers to social insurance, mainly including medical insurance, endowment insurance, maternity insurance, unemployment insurance and industrial injury insurance. Generally speaking, social security is divided into resident social security and employee social security. Employees' social security is shared by employees and units, and residents' social security is paid by individuals at their own expense. The payment amount of residents' social security is determined by the average social wage. Generally speaking, it is 60%-300% of the average social wage, which is about 1000 yuan to 5250 yuan. The specific payment is mainly divided into different grades, and the individual chooses to pay it himself. Compared with employee social security, it is not cost-effective, but with more and more individual employees in society, the payment of social security for residents is becoming more and more perfect.
Details of social security expenses:
Shanwei social security expenses
type
Minimum payment base
Maximum payment base
Unit commitment ratio
Personal commitment ratio
Minimum amount per unit
Personal minimum amount
Maximum quantity per unit
Personal maximum limit
Basic endowment insurance
3800
2294 1
15%
8%
570.00
304.00
344 1. 15
1835.28
basic medical insurance
378 1
18903
6.0%
2.0%
226.86
75.62
1 134. 18
378.06
unemployment insurance
1620
18903
0.48%
0.20%
7.78
3.24
90.73
37.8 1
employment injury insurance
1620
1607 1
0. 16%
—
2.59
—
25.7 1
—
maternity insurance
378 1
18903
0.50%
—
18.9 1
—
94.52
—
Residual insurance money
—
—
—
—
6 1.00
—
6 1
—
subtotal
887. 14
382.86
4847.29
225 1. 15
total
1270.00
7098.44
The payment base of enterprise social security is different, and the payment fee is also different.
Enterprise social security expenses = pension base × pension ratio+medical base × medical ratio+unemployment base × unemployment ratio+work injury base × work injury ratio+birth base × birth ratio.
The formula is as follows: Note: Proportion = enterprise commitment ratio+individual commitment ratio.
Take the calculation of the minimum enterprise social security fee in Chengdu as an example: including serious illness medical care.
Social security expenses:1321.24 = 3726× (16%+8%)+3726× (6.9%+2%)+3726× (0.6%+0.4%)+3726.
Payment base:
In 2020 (July-June, 2020, 202 1), Shanwei social security payment base range.
Basic endowment insurance
The upper limit of monthly payment base is 20268 yuan, and the lower limit of monthly payment base is 2924 yuan.
unemployment insurance
The upper limit of monthly payment base is 18834 yuan, and the lower limit is 14 10 yuan.
employment injury insurance
Based on the total wages of employees in this unit.
Medical insurance and maternity insurance
The upper limit of monthly payment base is 1607 1 yuan and the lower limit is 32 14 yuan.
Supplementary knowledge: how to adjust the social security payment base
1, just declare your salary again in the month of declaration, log in to the online social security service platform and click "declare business management".
2. Declare the average monthly wage income of employees in the previous year, enter the name and ID number of the person to change the base, and then enter the change base.
3. If it is not the declaration date, you need to bring the employee's salary table of the previous year, fill in the change base table, and bring the official seal to the social security center window to handle the business on the spot.
4. If there is no social security service platform, you can only bring the employee's salary table of the previous year, fill in the change base table, and bring the official seal to the social security center window to handle the business on the spot.
This is my introduction. I hope this article can help you.