The five insurances are as follows:
Old-age insurance: the unit pays 21% for you every month, and you pay 8%;
Medical insurance: the unit pays 9% for you every month, and you pay 2% plus 10 yuan for major illness pooling (major illness pooling mainly covers hospitalization);
Unemployment insurance: the unit pays 2% for you every month, and you pay 1%;
Work injury insurance: the unit pays 0.5% for you every month, and you don't need to pay a single cent;
Maternity insurance: the unit pays 0.8% for you every month, and you don't need to pay a single cent;
Housing provident fund: the unit pays 8% for you every month, and you pay 8%;
All in all, the proportion of social security paid by the unit for you each month should be 21% + 9% + 2% + 0.5% + 0.8% + 8% = 41.3%.
The proportion of social security that you pay each month should be 8% + 2% + 10 yuan + 1% + 8% = 19% + 10 yuan.
Temporarily ignoring the 10 yuan you pay, the ratio of the unit's payment to your payment should be 413:190. This means that if you pay 190 yuan for your own social security each month, the unit will deposit 413 yuan into your social security account, so the money added to your social security account each month should be 413 + 190 = 603 yuan.
Therefore, in the case you can't see, the social security fee paid by the unit is actually more than twice as much as yours, so don't feel sorry when you pay the social security fee each month~ You should know that the unit pays much more than you do, and it's actually the unit that feels sorry.
Speaking of the three insurances and one fund and the five insurances and one fund, here everyone should have already seen that what people call the three insurances and one fund is actually equal to the five insurances and one fund. The three insurances and one fund refer to the insurance you personally pay (old-age + medical + unemployment + provident fund), while the five insurances and one fund refer to the insurance paid by your unit (old-age + medical + unemployment + work injury + maternity + provident fund). Calling the three insurances and one fund the five insurances and one fund just sounds better.
In addition to the unit paying social security for you, people without jobs but with income or those with units that don't pay social security can also pay social security themselves. However, individuals can only pay old-age insurance + medical insurance, and cannot pay work injury, maternity, unemployment, or housing provident fund.
Next, let me introduce what the social insurance contribution base is.
You may not have noticed that various provinces and cities release a "minimum social insurance contribution base" around the beginning of July each year. This base is determined after statistics and calculations based on the average wage + benefits + various subsidies and other miscellaneous expenses from the previous year. Nanjing's minimum base announced this July was 1189 yuan. What does this mean? It means that in Nanjing, regular units that pay social security for their employees must pay at least 1189 x 41.3% = 491 yuan per employee each month, and employees must pay at least 1189 x 19% + 10 = 236 yuan each month. So, the social security fee that you and the unit should pay each month comes out.
But now there is a new problem. There is a big difference in wages among Nanjing's employees. Some earn 1000 yuan a month, while others earn 10000 yuan a month. Is it possible for those earning 1000 and those earning 10000 to pay the same social security fee?
Please note, this 1189 is the minimum base. Above 1189, there is also a maximum base. Nanjing's maximum base this year seems to be over 8000, though I forgot the exact number. Anyway, if your monthly salary is below 1189 yuan, the unit must still pay 1189 x 41.3% = 491 yuan for you, and you must also pay at least 1189 x 19% + 10 = 236 yuan each month. This is the significance of the 1189 as the minimum social security contribution base: even if you earn 1000 or 800 yuan a month, you must still pay according to 1189!
However, if your salary is higher than 1189, for example, if you earn 3000 yuan a month, then when the unit declares your insurance to the labor bureau (the social security fees paid by your unit and yourself are both deducted by the labor bureau), they should say: "Ah, we have an employee who earns 3000 yuan a month, please deduct the social security fee according to the standard of 3000 yuan." Then the labor bureau will deduct the money from your unit and you based on 3000 yuan and deposit it into your social security account. In this case, the unit should pay 3000 x 41.3% = 1239 yuan for you each month, and you should pay 3000 x 19% + 10 = 580 yuan each month.
That is to say, if your salary is below 1189 yuan, you should pay according to 1189 each month; if your salary is above 1189 yuan, you should pay according to your actual salary each month, unless your salary exceeds the maximum base. For example, if you earn 10000 yuan a month and the maximum base is 8000, then you and your unit should pay according to 8000.
Here I want to expose some companies' despicable practices. These companies may give you several thousand yuan a month, but when they declare your base to the labor bureau, they won't report according to your actual salary. For example, if you earn 3000 yuan a month, they might tell the labor bureau that you only earn 1189 yuan. Then the labor bureau will only deduct 1189 x 19% + 10 = 236 yuan from you each month, which might make you very happy because you think less is being deducted from you, meaning you get more in hand. Wrong! If this happens, your company is too despicable! Since the company pays more than twice as much as you do, the less you pay, the less they pay! If calculated according to your actual salary of 3000 yuan, they should pay 3000 x 41.3% = 1239 yuan in social security fees each month, but if calculated according to 1189 yuan, they only pay 1189 x 41.3% = 491 yuan each month! So, you're actually losing out! Regular companies will declare and deduct according to your actual salary, whereas only those despicable companies will always pay according to the minimum standard no matter how high your salary is!! Don't think that the less your social security fee is deducted each month, the better!! It's possible that you've been bullied by the company without even realizing it!!! To determine exactly how much the unit pays for you is simple: if 300 yuan is deducted from your salary each month for social security, then your base is approximately 300 / 19% ≈ 1578 yuan. Check if your salary matches this number. If your salary is clearly higher than 1578, such as 3000 or 4000 yuan a month, then you've definitely been taken advantage of by the company. After being bullied, you can report your unit to the local Labor Inspection Team. Usually, once reported, they will take action. However, it's best to gather evidence (such as payslips) before reporting, otherwise, you'll likely have trouble staying in the company after reporting - -+ It needs to be emphasized again that the social security contribution ratios vary in different places. If you're not in Nanjing, your contribution ratio may not be 19%, but it won't differ too much, for example, it could be 20% or 22%, but it will never be 30% or 40%! Therefore, although 19% is the ratio in Nanjing, students from other places can also roughly calculate their base using this method.
Below, I will introduce the specific situations of these social security fees and how to use them.
As mentioned earlier, Social Insurance = Old-age Insurance + Medical Insurance + Work Injury Insurance + Maternity Insurance + Unemployment Insurance + Housing Provident Fund.
Let's start with old-age insurance.
This insurance generally requires you to contribute for at least 15 years before retirement to enjoy a pension for life. Therefore, if you want to receive a pension, you must start contributing at least 15 years before retirement. This is almost the same rule outside Nanjing. If you reach retirement age without having contributed to old-age insurance for 15 years, the state will refund all the 8% of your personal pension contributions accumulated in your individual account upon retirement.
Then you might ask, where did the 21% contributed by the unit go? The state will not return this amount to you. Once you take away your personal contributions upon retirement, the state will transfer all the 21% contributed by the unit to the national old-age pooled fund, and this money will no longer belong to you. You might say, "Hey, that's my money! Why don't you give it back to me?"
Because that's how the state has stipulated it.
When you retire, only the personal portion that was deducted from you is refunded, and all the contributions made by the unit on your behalf are contributed to the state.
Now let's look at how your pension is calculated upon retirement.
Calculating pensions is quite complex because the contribution base changes every year. Let's use an example: If you are 30 years old now, your current contribution base is 3000 yuan, and the retirement age is 55, then you must start paying old-age insurance before you are 40. If you start paying from the age of 30 and continue until 55, that's 25 years, so first of all, you will be entitled to a pension. Secondly, if 25 years later your contribution base of 3000 yuan has become 6000 yuan (hypothetically speaking), then when you turn 55, you will first receive a basic pension of 6000 * 20% = 1200 yuan per month from the state. In addition, over the 25 years, the money in your personal account has accumulated significantly. Let's average the contribution base: (3000 + 6000) / 2 = 4500, so over the 25 years, your personal account should have 4500 * 8% (your personal contribution rate for old-age insurance) * 25 years * 12 months = 108000 yuan. Besides the previous 1200 yuan, you will also receive 108000 / 120 = 900 yuan per month. Therefore, starting from the age of 55, you will receive at least 1200 + 900 = 2100 yuan in pension per month. Of course, the state's base keeps rising every year, so every year besides your own 900 yuan, you will receive more than 1200 yuan per month after retirement, and your pension will increase accordingly.
So, the more you contribute to old-age insurance, the better. The more you contribute, the more you enjoy after retirement, and every year after the state adjusts the base, the amount you receive will increase. Now contributing 1000 yuan and receiving 1500 yuan ten years later is entirely possible. Here, I need to introduce a bizarre policy: regardless of where you pay social security fees, when you retire, you can only enjoy the local retirement benefits where your household registration is located. From this perspective, those who pay social security fees in places with high bases but return to places with low bases to enjoy pensions are at a great disadvantage. Why is that? Let me give an example: if you worked in Nanjing when you were young and paid social security for 20 years before retiring, but your household registration is in Heilongjiang, then you must return to Heilongjiang to enjoy the pension. If the average contribution base in Nanjing for 20 years was 3000 yuan (hypothetically speaking), and when you retire, the contribution base in Heilongjiang is only 1000 yuan (hypothetically speaking), then when you retire, you can only enjoy the treatment of 1000 yuan! That's a significant loss! In short, if you pay social security in a wealthy place but return to a poor place to enjoy social security upon retirement, you will pay a lot throughout your life but enjoy very little! Paying 3000 yuan might only yield 1000 yuan! That's a terrifying situation, but unfortunately, that's the policy. Therefore, all students currently registered in western regions with low bases but working and paying social security in Beijing or Shanghai with high bases should be aware: either pay social security in the west or transfer your household registration to Beijing or Shanghai before retirement, otherwise, you will be making a huge loss in your life.
Now let's talk about medical insurance.
The state's policy on medical insurance is relatively good, especially regarding hospital reimbursement. As mentioned earlier, the unit contributes 9% of medical insurance for you each month, and you personally contribute about 2% plus 10 yuan for major illness pooling. This pooling only covers hospitalization, and out of the 11%, the state deposits 2% into your medical insurance account each month. If you pay the minimum base of 1189 yuan each month, then 1189 * 2% = 23.78 yuan is the amount the state deposits into your personal account each month. You can accumulate this money to buy medicine or see a doctor directly with your card. The remaining 9% is counted towards the medical pooled fund by the state.
According to Nanjing's regulations, if you start paying medical insurance from January 2007, you can use your card to buy medicine or see a doctor from February 2007, and from July 2007, your hospitalization costs can be reimbursed. The reimbursement process is somewhat complicated. Let's illustrate with an example:
If you were hospitalized on August 1, 2007, in Nanjing's top-tier hospital, and during your stay, you used all medicines within the medical insurance coverage, with total surgery and hospitalization costs amounting to 5000 yuan, then during the reimbursement process, the medical insurance center would first deduct 1000 yuan as the starting fee, and the remaining 4000 yuan could be reimbursed at 4000 * 86% = 3440 yuan, leaving you to pay only 4000 * 14% = 560 yuan. Adding the initial 1000 yuan starting fee, you would only need to pay 1560 yuan out of the total 5000 yuan, and this 1560 yuan could be deducted from your medical insurance card (if you rarely use the card), so in reality, you wouldn't spend much on hospitalization.
Medical insurance is much more important for us young people than old-age insurance, as medical care and hospitalization can be extremely expensive. This is one of the most significant reasons for participating in social insurance. However, Nanjing's regulations stipulate that you must pay medical insurance for at least 25 years to enjoy lifelong benefits after retirement, so if you retire at 55, you must start paying medical insurance no later than 30.
Now let's discuss work injury insurance.
This type of insurance is generally used less in practice, and I don't have much experience with it. It's important to remind everyone that if something happens to you during work or commuting, this insurance can be utilized.
However, in practice, many people fail to preserve evidence after an accident, resulting in their inability to enjoy work injury insurance, which is regrettable. If you're hit by a car on your way home, you should immediately call the police to investigate, record, and photograph evidence. After the police handle the situation, they will provide you with an accident appraisal certificate, which you can use to request work injury compensation from your unit. If you let the person responsible run away, don't find witnesses, and don't call the police, you usually won't be considered for work injury compensation due to lack of evidence.
There's also a time limit issue with work injuries. If you suffered a work injury on July 1, 2007, you must immediately report it to your unit and submit the evidence provided by the police, the accident appraisal certificate, and your medical records after the work injury to your unit, asking them to apply for work injury appraisal with these materials. Your unit must submit the valid materials to the work injury appraisal center before August 1, 2007. If it exceeds one month from the date of your work injury, the appraisal may not proceed. If your unit doesn't apply for the appraisal for you, you can take the materials to the appraisal center yourself, preferably within one month, otherwise, it will be very troublesome.
Now let's talk about maternity insurance.
Let's explain this with an example. If you are a woman, earning 1000 yuan per month, starting to pay maternity insurance from January 1, 2007, with a contribution base of 1189, and you get pregnant in March 2007 and give birth at the end of December 2007, discharging from the hospital in January 2008, then after discharge, you should quickly submit all materials including your marriage certificate (unmarried childbirth cannot be reimbursed), single-child certificate (generally, second children cannot be reimbursed), medical records, all invoices for prenatal check-ups, hospitalization, and surgery, hospitalization list, and discharge summary to your company. If you spent 500 yuan on prenatal check-ups and 2000 yuan on hospitalization and surgery during childbirth, generally, the company can fully reimburse you within the medical insurance regulations. The reimbursed amount includes: 500 yuan for check-up fees + 2000 yuan for hospitalization and surgery + 1189 yuan/month * 4 months = 7256 yuan. The 1189 yuan/month * 4 months is a special subsidy given by the medical insurance center to women who claim reimbursement.
The state stipulates that four months' average salary must be given to women claiming maternity insurance, so when you give birth and claim reimbursement, not only do you not have to spend money, but you can also earn four months' salary! If your contribution base is higher than your salary, for example, if you earn 1000 yuan but contribute at 1189, then you actually earn extra.
Maternity insurance must be paid for at least one year before enjoying the benefits, remember that.
Additionally, there's a question: men also pay maternity insurance, can men enjoy maternity insurance?
If you are male, your wife has no job or her work unit doesn't pay insurance, and she gives birth when you have been paying maternity insurance for more than a year, then you can also claim maternity insurance. However, taking the previous example, you can only claim half of 500 yuan for check-up fees + 2000 yuan for hospitalization and surgery = 1250 yuan. The subsidy of 1189 yuan/month * 4 months is something only women can enjoy when they claim. With the same expenses, women can claim 7256 yuan, while men can only claim 1250 yuan. This is probably one of China's rare "discriminatory policies against men," - -+
Therefore, women planning to have children should consider ahead and start finding a unit to pay maternity insurance a year in