First, Beijing's relatively high proportion of five insurances and one gold payment. Companies in Beijing "five insurances and one gold" account for 40% to 50% of the total wages. What does this ratio mean? If you are a wage earner, if you work in Beijing, if your monthly salary (including tax) is 6000 yuan, then your employer will have to pay 10000 yuan or even 12000 yuan in real money. The proportion of social security contributions exceeds 40%, which obviously surprised many wage earners. In fact, for many wage earners who have just entered the workplace, it is not clear what "five insurances and one gold" itself is. According to financial experts, the so-called social insurance "five insurances and one gold" specifically refers to five insurances, namely endowment insurance, medical insurance, unemployment insurance, work injury insurance and maternity insurance, and "one gold" housing accumulation fund. Among them, endowment insurance, medical insurance and unemployment insurance are premiums paid by enterprises and individuals, while industrial injury insurance and maternity insurance are entirely borne by enterprises, and individuals do not need to pay them. Another industry expert believes that the scope of social security should also include enterprise annuity. Enterprise annuity, also known as occupational annuity, enterprise annuity or employer annuity, refers to a supplementary pension system that is established voluntarily by enterprises according to their own economic strength and situation in addition to the compulsory public pension or national pension system, and provides employees with a certain degree of retirement income protection. Dong Dengxin, director of Wuhan Social Security Society, said that in developed countries or mature markets, the old-age security is only the bottom line, and the old-age security that really makes retirees feel safe needs to be supplemented. In foreign capital markets, the biggest contribution is enterprise annuity or occupational annuity rather than public pension. From a macro perspective, enterprise annuity is an indispensable and powerful supplement to social security. As a statutory social welfare for employees, how is the proportion of five insurances and one gold exceeding 40% of wages calculated? It is understood that the determination of social security contribution coefficient is different in different regions and different groups of people. According to the relevant regulations of Beijing, enterprises and individuals are required to pay the premiums of endowment insurance, medical insurance and unemployment insurance. The proportion of endowment insurance is: 20% for enterprises and 8% for individuals; Medical insurance: unit 10%, individual 2%+3 yuan; Unemployment insurance: unit 1%, individual 0.2%; Industrial injury insurance and maternity insurance are entirely borne by enterprises, and individuals do not need to pay fees. The proportions of the two types of insurance are 0.3% and 0.8% respectively. In terms of housing accumulation fund, the contribution ratio of Beijing in 20 14 years is 12% for each enterprise. It can be seen that the proportion of the above five insurance and one gold enterprises is 44. 1%, the individual is 22.2%, and the total rate is 66.3%. Second, most employees in the small catering industry do not have such a high proportion of social security contributions. Can all enterprises accept and practice it? Beijing Youth Daily reporter recently interviewed the social security contributions of many enterprises. The results show that not all enterprises in Beijing pay five insurances and one gold at the rate of 44. 1%, and different enterprises have different payment bases. For many small and micro enterprises, whether they are enterprises or employees, the reality is very skinny, and it is a problem to get five insurances and one gold. In a large joint-stock enterprise in Beijing, the reporter of Beiqing Daily got a payroll of grass-roots employees, with a total salary of 4,860 yuan, a tax payable of 14.63 yuan after deducting the insurance premium of 872.43 yuan, and an actual payment of 3,972.94 yuan. The staff of the finance department explained that the above salary table can't actually reflect the social security payment part of the enterprise and the specific payment ratio of the individual. The payment base of social security is calculated according to the average salary of employees in the previous year. The details of payment insurance provided in February, 2065438+0414show that the payment ratio of five insurances and one gold is consistent with the provisions of Beijing, and the total payment of enterprises is 44. 1%. In another institution in Beijing, the social security personal payment information statement of an employee for four consecutive years from 20 10 to 20 13 shows that the column of "declared monthly payment salary" basically shows an increasing trend year by year, from 8585 yuan of 20 10 to 9873 yuan of 20 13. Its social security contribution amount is also above 1000 yuan, of which 20 14 years ago, the monthly unit contribution is 1974.60 yuan, and the individual contribution is 789.84 yuan. In terms of payment ratio, the unit payment ratio is 44. 1%, and the individual payment ratio is 22.2%+3 yuan. The reporter of Beiqing Daily consulted the staff of its human resources department and learned that the payment standard of five insurances and one gold was also "paid" based on the average monthly salary of the employee in the previous year. However, the staff explained that not everyone used the average monthly salary of the previous year as the payment base. According to the regulations of Beijing Social Security Bureau, Beijing's social security payment base has upper and lower limits. The upper limit of social security payment base of 20 14 is 10% of the average monthly salary of employees in Beijing, that is, 17379 yuan. In other words, if the unit exceeds this amount, it will declare and pay social security according to 17379 yuan. The lower limit of social security base, the lower limit of pension and unemployment insurance is 23 17 yuan, and the lower limit of other three insurances is 3,476 yuan. If it is lower than this amount, social security will be paid according to 23 17 yuan and 3476 yuan. A staff member of the finance department of a small and medium-sized IT enterprise told the reporter of Beiqing Daily that the social security benefits of its employees are roughly calculated according to the minimum payment base stipulated by Beijing. This is the result of full communication with employees when they join the company. The reason is that the heavy burden on enterprises is part of it. For those post-80s or even post-90s employees, they are more concerned about the immediate salary, so they would rather give up the remote and invisible social security and convert part of the amount into the current salary. The boss of a small catering company bluntly said that except for large chains such as "Haidilao", most of the clerks in the small catering industry have no social security. The mobility of employees in this industry is so great that it is unrealistic for enterprises and employees to take social security. Some small catering enterprises will buy commercial insurance for their employees. Obviously, the embodiment of "social security" in different enterprises is different. Dong Dengxin once said in his Weibo certification that providing enterprises with five insurances and two gold benefits can distinguish the labor grades in China. (1) Workers with up to five risks must work in small and medium-sized enterprises; (2) Workers with complete five insurances and one gold must work in large enterprises or listed companies. This kind of employment is also called formal employment or decent work; (3) Workers with five insurances and two incomes are mostly working in monopoly or profiteering industries. According to the above article, I hope it will help you. From the legal point of view, the phenomenon of "five insurances and one premium" should be changed, which is not only an important measure to liberate the vitality of small and medium-sized enterprises, but also an important measure to increase the income of employees in on-the-job companies. However, for some problems in the social security system, it is not enough to just reduce the "payment". The public finance should increase its efforts in the subsidy scheme to gradually establish and improve the welfare society in China.