The calculation and payment method of "three insurances and one fund" is as follows:
1. Endowment insurance: 4% of the salary base is paid by individuals, 10% of the salary base is paid by enterprises, and individuals pay up to the legal normal retirement age.
2. Medical insurance: 2% of the basic medical insurance salary base is paid by individuals, 9.8% of the basic medical insurance salary base is paid by companies, and 0.8% of the basic medical insurance salary base is paid by individuals, who pay 3 yuan a month for the large amount of medical expenses mutual aid fund into personal accounts, and 1% of the basic medical insurance salary base is paid by companies. When an individual is ill, the basic medical insurance pooling fund and individual account will jointly pay for it. Medical expenses that exceed the minimum payment standard of the basic medical insurance pooling fund and should be borne by individuals in proportion. The insufficient part of the personal account shall be paid by the person himself.
3. Unemployment insurance: x 0.5% of the salary base paid by individuals and 1.5% of the salary base paid by companies. Those who participate in unemployment insurance in accordance with the regulations and whose unit and I have fulfilled the payment obligation for more than one year in accordance with the regulations and whose employment is interrupted not because of their own will have handled unemployment registration, and who have job requirements, can receive unemployment insurance.
4. Housing provident fund: x 8% of the salary base paid by individuals and 8% of the salary base paid by units. If an individual who buys, builds, renovates or overhauls his or her own housing leaves or retires, completely loses his or her ability to work, and moves out of the city or county where he or she terminates his or her labor relationship with the unit, or if the rent for repaying the principal and interest of the purchase or loan exceeds the specified proportion of the family's wage income, the housing provident fund can be withdrawn. In addition, on July 6 this year, the Ministry of Finance announced that the Ministry of Finance and the State Administration of Taxation issued a joint notice at the end of June. The notice clearly states that the housing provident fund actually paid by the unit and individual is allowed to be deducted from the taxable income of the individual within the range of not more than 12% of the average monthly salary of the employee in the previous year. If it exceeds 12%, the excess will be incorporated into the current salary and salary income of the individual and subject to individual income tax. Therefore, you need to know the proportion of three insurances and one fund to know how much you have to pay