深圳社保基金 深圳社保基金缴纳如何计算
DEEPENING INSIGHT INTO SOCIAL SECURITY FUND PAYMENT IN SHENZHEN
Shenzhen is a fast-developing city with a growing economy. Many individuals who spent their money frivolously when they were young now face difficulties in their older age, as they lack the ability to earn money and ensure their livelihood. However, this occurrence has become less common as more people in Shenzhen purchase social security funds, providing better conditions for their future lives. In this article, we will examine how social security fund payments are calculated in Shenzhen.
1. The Calculation of Social Security Contributions
Social insurance is closely related to our lives, especially with regard to our pension. After enrolling in social insurance, individuals pay a monthly insurance premium. The calculation of this premium depends not only on personal income but also on the social security base.
2. The Concept of Social Security Base
The social security base refers to the basic social insurance contribution base for employees in a given year. It is determined based on the monthly average wage and salary tax collected from January to December. The social insurance contribution base is an important factor in calculating social insurance benefits and the social insurance welfare of employers and their employees. There are upper and lower limits for the base amount, and the specific amounts are determined based on the actual conditions in each region.
3. Determining the Social Security Contribution Base
In general, the social insurance contribution base is based on the individual's income from the previous year.
- If an employee's income is higher than 300% of the average wage of the previous year's employees, the contribution base is set at 300% of the average wage.
- If an employee's income is lower than 60% of the average wage of the previous year's employees, the contribution base is set at 60% of the average wage.
- If an employee's income falls between 60% and 300%, the employee declares the actual income. If it is difficult to determine the employee's income, the contribution base is set at the average wage of the previous year's employees, as published by the local labor administrative department.
The social security contribution base is determined annually at a fixed time (March or July, depending on the region), and a new base is reported based on the employee's monthly average wage in the previous year. Wage statements and supporting documents are required for this process.
4. Necessary Materials for Social Security Enrollment
- For new insured units:
- Enterprises: Copy of the business license and a standardized copy.
- Public institutions: Copy of the institutional registration certificate and a standardized copy.
- Social organizations: Copy of the organization's registration certificate and a standardized copy.
- Government institutions: Administrative introduction letter.
- Materials required for employee protection:
- Individuals who have not participated in social insurance should provide a copy of their ID card.
- Individuals participating in social insurance in the city: Transfer or transfer certificate for social insurance and completion of the medical manual update process.
- Domestic migrant workers, employees working in the city but from elsewhere, and non-full-time employees from other cities: Provide copies of the employer's homepage and this page. If unable to provide a copy of the book for special reasons, it is necessary to have the seal and signature from the unit.
5. Different Social Security Contribution Tiers in Shenzhen
In Shenzhen, social security contributions are divided into different tiers: Tier 1 for Shenzhen residents, Tier 1 for non-Shenzhen residents, Tier 2 for non-Shenzhen residents, and Tier 3 for non-Shenzhen residents. Each tier has its own payment standards, and based on non-Shenzhen Tier 2 as an example, the personal contribution for the five insurances and one housing fund is 828.70 yuan, with 517.48 yuan paid by the employer and 311.22 yuan paid by the individual.
6. Medical Insurance Reimbursement Ratios for Tier 1
- Hospitalization expenses: For Tier 1 insured individuals, 95% or 90% of the medical expenses above the deductible for basic medical care and local supplementary medical care will be paid according to regulations.
- Outpatient services: Tier 1 insured individuals can use their personal accounts to pay for medical expenses within the scope of the insurance catalog. For basic medical expenses at community health centers, 70% is paid from the personal account and 30% is paid from the pooling fund as regulated.
- Outpatient blood transfusions: For Tier 1 insured individuals, 90% of the expenses will be paid from the pooling fund according to regulations.
7. Social Security Contribution Rates in Shenzhen
For Tier 1, employees contribute 8% of their monthly salary, with the employer contributing 6.2% and the individual contributing 2%. The specific amounts vary depending on the monthly salary.
8. Monthly Social Security Fees in Shenzhen
The monthly fees for social security contributions in Shenzhen vary depending on the tier:
- Tier 1 for Shenzhen residents: Social security fee is 958.34 yuan, housing fund fee is 220 yuan, and service fee is 39.9 yuan.
- Tier 1 for non-Shenzhen residents: Social security fee is 936.34 yuan, housing fund fee is 220 yuan, and service fee is 39.9 yuan.
- Tier 2 for non-Shenzhen residents: Social security fee is 608.70 yuan, housing fund fee is 220 yuan, and service fee is 39.9 yuan.
In summary, it is essential to understand the calculation of social security contributions in Shenzhen. By being aware of the different tiers and their corresponding payment standards, individuals can ensure accurate and proper payment of their social security fees. Familiarizing oneself with the relevant institutions and documents greatly helps improve our understanding of the contribution process. It is crucial to continue learning and stay informed for a better future.
(Legal basis: "The Social Insurance Law of the People's Republic of China")