Before understanding the calculation method of three insurances and one gold, we must first understand the specific contents of three insurances and one gold.Generally speaking, the "three insurances" in the "three insurances and one gold" refer to pension insurance, medical insurance and unemployment insurance, while the "one gold" refers to housing accumulation fund.
Calculation method of endowment insurance
The payment base of endowment insurance is usually determined according to the average monthly salary of employees in the previous year, but the upper and lower limits will be set. The upper limit is generally three times the average wage of local society, and the lower limit is generally 60% of the average wage of local society. The proportion of unit contributions is generally about 16%, and the proportion of individual contributions is 8%. For example, the average social wage in a certain area last year was 5,000 yuan, and the average monthly wage of employee A last year was 6,000 yuan, so the payment base of A is 6,000 yuan. The monthly pension insurance fee for A is 6000×16% = 960 yuan, and the monthly pension insurance fee for A is 6000×8% = 480 yuan.
Calculation method of medical insurance
The payment base of medical insurance is the same as that of endowment insurance. The proportion of unit payment is generally between 6% and 10%, and the proportion of individual payment is generally around 2%. Take 8% of the company’s contribution rate and 2% of the individual’s contribution rate as an example. Assuming that the base of employee B’s contribution is 7,000 yuan, the monthly medical insurance fee that the company needs to pay for B is 7,000× 8% = 560 yuan, and the monthly medical insurance fee that individual B needs to pay is 7,000× 2% = 140 yuan.
Calculation method of unemployment insurance
The payment base of unemployment insurance is also the same as the above two insurances. The proportion of unit payment is generally between 0.5% and 2%, and the proportion of individual payment is generally around 0.5%. For example, if the payment base of employee C is 8,000 yuan, the unit contribution ratio is 1%, and the individual contribution ratio is 0.5%, then the unemployment insurance fee that the unit needs to pay for C every month is 8,000× 1% = 80 yuan, and the unemployment insurance fee that C individual needs to pay every month is 8,000× 0.5% = 40 yuan.
Calculation method of housing accumulation fund
The payment base of housing provident fund is also determined according to the average monthly salary of employees in the previous year, and the upper and lower limits are similar to the above insurance. The contribution ratio of units and individuals is generally between 5% and 12%. Assuming that the payment base of employee D is 9,000 yuan, and the contribution ratio of both units and individuals is 10%, then the monthly housing accumulation fund to be paid by the unit for D is 9,000× 10% = 900 yuan, and the monthly housing accumulation fund to be paid by individual D is also 900 yuan.
Factors to be considered in the calculation of three insurances and one gold
1. Wage level of employees: This is an important basis for determining the payment base.
2. Local average social wage: the upper and lower limits of the payment base are usually linked to the local average social wage.
3. Payment ratio of units and individuals: The payment ratio of different regions and units may be different.
4. Adjustment of policies and regulations: Changes in relevant national and local policies and regulations may affect the calculation method and payment standard of three insurances and one gold.
Let’s summarize it in tabular form:
| Insurance type | Determination of payment base | Unit payment ratio | Individual payment ratio |
|—-|—-|—-|—-|
| The average monthly salary of employees in the last year of the old-age insurance is about 16% |8%|
| medical insurance | ditto |6%-10%|2%
| unemployment insurance | ditto |0.5%-2%|0.5% or so |
| housing provident fund | ditto |5%-12%|5%-12%|
It should be noted that the above data are only examples, and the specific payment ratio and calculation method should be based on the actual local policies.
[Disclaimer] This article only represents the author’s own views and has nothing to do with Hexun. Hexun.com is neutral about the statements and opinions in this article, and does not provide any express or implied guarantee for the accuracy, reliability or completeness of the contents. Readers are requested for reference only, and please take full responsibility. Email: news_center@staff.hexun.com.