Five insurances and one gold are very important for every employee, which is related to everyone’s pension, medical care, unemployment, work injury and maternity protection, and is also closely related to the housing problem. The following is a detailed introduction to the calculation method and related regulations of five insurances and one gold.

Five insurances are endowment insurance, medical insurance, unemployment insurance, industrial injury insurance and maternity insurance, and one gold refers to housing accumulation fund. Its calculation is mainly based on the payment base and payment ratio. The payment base is usually the average monthly salary of employees in the previous year, but there will be upper and lower limits. Taking the local average social wage as a reference, the lower limit of the payment base is generally 60% of the social wage, and the upper limit is 300% of the social wage. If the employee’s salary is lower than the lower limit, the lower limit will be used as the payment base; Above the upper limit, it is calculated according to the upper limit; Between the upper and lower limits, the actual salary is the base of payment.

The following are common payment ratios (which may vary in different regions):

Take the old-age insurance as an example. If the employee’s monthly salary is 5,000 yuan, the unit contribution ratio is 16% and the individual contribution ratio is 8%. Then, the monthly pension insurance fee that the unit needs to pay is 5000×16% = 800 yuan, and the individual needs to pay 5000×8% = 400 yuan.

The payment base of housing provident fund is also generally the average monthly salary of employees in the previous year, and the payment ratio is between 5% and 12%, and the payment ratio of units and individuals is usually the same. Assume that the contribution ratio is 8%, the monthly salary is 5,000 yuan, and the units and individuals need to pay 5,000× 8% each month = 400 yuan, and the employees’ monthly provident fund accounts add a total of 800 yuan.

It should be noted that the five insurance and one gold policies in various places will be adjusted according to local economic development, average social wages and other factors. Employees can know the latest payment base, proportion and other information through the local social security department official website, telephone hotline or agency. Enterprises are also obliged to pay five insurances and one gold in full for employees according to regulations, which is not only to protect the rights and interests of employees, but also the social responsibility of enterprises.

Understanding the calculation method and related regulations of five insurances and one gold is helpful for employees to know their rights and benefits and plan their personal finances reasonably. At the same time, in the case of changing jobs, salary adjustment, etc., the payment of five insurances and one gold can also be accurately calculated.

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　　Beijing, June 30 (Reporter Li Jinlei) With the announcement of the pension adjustment plan for 2021 in Sichuan, the pensions of 31 provinces have all been raised. How much did your pension go up?

　　31 provinces raised pensions.

　　On April 16, the Ministry of Human Resources and Social Security and the Ministry of Finance issued a notice on adjusting the basic pension for retirees in 2021, which kicked off the rise of pensions.

　　According to the notice, the overall national adjustment ratio is determined according to 4.5% of the monthly basic pension for retirees in 2020. Each province takes the national overall adjustment ratio as the upper limit, and determines the adjustment ratio and level of the province.

　　This is the "17 consecutive rises" of pensions. Since then, Shanghai was the first to announce the pension adjustment plan on May 12, and various places have also announced the pension adjustment plan one after another. By June 28, Sichuan announced the pension adjustment plan, and all the pension increases in 31 provinces have landed.

　　How much did your pension go up?

　　"I retired in 2020 and participated in the increase of pension for the first time this year. Before the increase, the pension was 3,631 yuan per month. In June, the amount of pension received was 4,353 yuan, and a total of 822 yuan was reissued, which means that the monthly pension increased by 137 yuan, an increase of about 3.8%." A retiree from Hunan shared with reporters the situation of his pension increase.

　　According to the data of the Ministry of Human Resources and Social Security, in 2020, the per capita pension of enterprise retirees nationwide will be around 2,900 yuan. Some provinces have announced the per capita increase in pensions this year. According to the data released by Qinghai, after the adjustment, the monthly per capita basic pension of retirees in enterprises, institutions and institutions increased by about 196 yuan.

　　It should be noted that 4.5% is the overall per capita level of basic pension adjustment for all retirees. The People’s Social Welfare Department of many places explained that for each retiree, due to different payment years and pension levels, the actual increase in the absolute amount of pension is different, and the corresponding proportion of personal pension is also different.

　　Raise the pension in the way of "three combinations"

　　At present, most provinces have reissued the increased pensions to their accounts. Sichuan, the last province to announce the pension adjustment plan, will pay the adjusted and increased pensions to retirees one after another from 19: 00 on June 28 to ensure that the adjusted and increased pensions will be paid to retirees before July 1.

　　After receiving the rising pension, retirees should pay attention to the fact that the rising pension is not simply an increase of 4.5% on their own pension base, but a "three-in-one" method combining quota adjustment, hook adjustment and appropriate tilt.

　　Among them, quota adjustment refers to the unified increase of the same amount of pensions for all types of retirees in the same area, reflecting social equity; Hook adjustment means that the increased pension is linked to the individual payment period and pension level, which embodies the incentive mechanism of "paying more and getting more" and "paying more for a long time", so that people who pay more and pay more for a long time can get more pensions; Appropriate tilt reflects key care, mainly for the elderly retirees, retirees in hard and remote areas and other groups to take care of.

　　Take the pension adjustment scheme in Sichuan Province as an example. Li, a retiree in six kinds of hard and remote areas, is 71 years old and has a payment period of 35 years. In December 2020, the basic pension was 5,600 yuan, and the adjusted and increased basic pension was as follows:

　　Quota adjustment: 42 yuan; Adjustment of payment period: 15 years ×0.7 yuan/year +20 years ×1.8 yuan/year =46.5 yuan; Adjustment of pension level: 5600 yuan ×1.3%=72.8 yuan; Old age tilt adjustment: 35 yuan; Tilt adjustment in hard and remote areas: 80 yuan; Total: 42+46.5+72.8+35+80=276.3 yuan.

　　Basic pensions for urban and rural residents in these places have also increased.

　　In addition to raising the basic pension for retirees, some provinces have also raised the basic pension standards for urban and rural residents this year.

　　The Hubei Provincial Department of Human Resources and Social Security announced on the 28th that from January 1st, 2021, the basic pension standard of basic old-age insurance for urban and rural residents in Hubei Province will be raised from 108 yuan per person per month to 115 yuan per person per month, that is, the 7 yuan will be raised on the basis of the original standard.

　　In addition, Shanghai will adjust the basic pension standard of urban and rural residents’ old-age insurance (including the minimum standard of basic pension determined by the central government) from 1100 yuan per person per month to 1200 yuan per person per month. This standard is the highest in the country.

　　Beijing has also raised the basic old-age pension for urban and rural residents. From January 1, 2021, new people will receive basic old-age insurance benefits for urban and rural residents. The basic pension standard is 850 yuan per person per month. (End)