endowment insurance
The unit contribution ratio is 2 1%, and the individual contribution ratio is 8%;
medical insurance
The unit pays 9% and the individual pays 2%;
unemployment insurance
Unit 2%, individual1%;
employment injury insurance
According to the industry scope divided by the unit, the work injury rate is determined to be between 0.5% and 2%, and individuals do not have to pay fees;
maternity insurance
The unit pays 0.8%, and the individual does not have to pay;
housing accumulation fund
According to the actual situation of the unit, the proportion of housing provident fund payment is generally between 5%- 12%, and the proportion of employees and units is the same.
According to the payment ratio of five insurances and one gold, the units with five insurances and one gold need to pay 38%-47%, and the employees need to pay 16%-23%.
According to the individual income tax law, after deducting the social insurance premium, housing accumulation fund and expenses of 3,500 yuan borne by individuals from the wages and salaries of employees, the excessive progressive tax rate is applicable. The employee's salary is 2,500,3000, which has not yet reached the general expense quota slogan. Personal income tax is not paid, but social insurance premium and provident fund are paid. According to the current laws and regulations, the social insurance premium and provident fund that individuals should bear is about 16% of employees' wage income (8% of basic pension, 1% of unemployment insurance, 2% of medical insurance and 5% of provident fund, which may vary slightly due to regional regulations), and the salary is 2,500 yuan. After deduction, the social insurance premium and provident fund that individuals should bear is about 2/kloc-0. The salary is 3,000 yuan, the social insurance premium and provident fund 480 yuan borne by individuals, and the balance after deduction is 2,520 yuan.
The calculation formula of five insurances and one gold is: payment base of five insurances and one gold × payment ratio of five insurances and one gold.
The payment base of five insurances and one gold refers to the social insurance payment base of employees in a social security year, which is determined according to the average monthly salary of employees after filing personal income tax in June 1 to February 1 of the previous year.
If the monthly salary is 2,500 yuan, according to the minimum payment standard, you will need to pay 400 yuan for one month, and you will also have to deduct a serious illness co-ordination fee every year, which is about 100.
What should I pay attention to when paying five insurances and one gold?
1, personal five insurances and one gold are calculated according to pre-tax income, and the tax deducted after paying five insurances and one gold is the actual salary. At present, the national personal income tax threshold is 3500 yuan.
2. Medical insurance shall be paid according to the fixed number of years specified in the insured place. In addition, if the payment is interrupted for more than 3 months, the payment period will be cleared. Therefore, you can find social security agencies to pay social security during your resignation to avoid interruption.
Unemployment insurance cannot be used until it has been paid for one year. Those who have paid unemployment insurance premiums for one year before unemployment and are dismissed by the company may apply for unemployment insurance benefits after leaving the company.
4. Old-age insurance must be paid for 15 years, and you can enjoy the pension for life at retirement age.
legal ground
People's Republic of China (PRC) social insurance law
Twenty-third employees should participate in the basic medical insurance for employees, and employers and employees should pay the basic medical insurance premiums in accordance with state regulations.