编辑: xiong447385 | 2018-04-20 |
"江门市2018社保年度社保缴费基数和费率情况表(2018年7月至12月) 单位:元)", "项目险种",,
"缴费基数(缴费工资上下限)","企业(含机关事业单位合同工)",,
,,
,"个体工商户",,
,,
,,
"个人自谋职业",,
, ,,
,"单位",,
"个人",,
"最低缴费金额小计","缴费工资下限","单位",,
"个人",,
"最低缴费金额小计","缴费基数","个人",,
"缴费金额小计" ,,
,"缴费比例","最低缴费金额","缴费比例","最低缴费金额",,
,"缴费比例","最低缴费金额","缴费比例","最低缴费金额",,
,"缴费比例","缴费金额", "企业职工基本养老保险",,
"3100-20004","0.
130000076293945","403","0.0800000762939453","248","651","3100","0.120000076293945","372","0.0800000762939453","248","620","3100","0.200000152587891","620","620" "基本医疗保险","含
一、二档","3324-9972","0.058","192.792","0.0200000190734863","66.48","259.272","3324","0.058","192.792","0.0200000190734863","66.48","259.272","3324","0.078","259.272","259.27015625",,
"失业保险","一档","用人单位以职工缴费工资之和为基数,职工以本人工资为基数","0.0048","7.4400048828125","0.002","3.10000244140625","10.54","-","0.0048","7.4400048828125","0.002","3.10000244140625","10.54" ,"二档",,
"0.0064","9.9200048828125",,
,"13.02",,
"0.0064","9.9200048828125",,
,"13.02",,
,,
,"三档",,
"0.008","12.400009765625",,
,"15.5",,
"0.008","12.400009765625",,
,"15.5",,
,,
"工伤保险","一类基准","用人单位以职工工资总额为基数","0.002","3.10000244140625"3.10000244140625","-","0.002","3.10000244140625"3.10000244140625" ,"二类基准",,
"0.004","6.2000048828125"6.2000048828125",,
"0.004","6.2000048828125"6.2000048828125" ,"三类基准",,
"0.007","10.850009765625"10.850009765625",,
"0.007","10.850009765625"10.850009765625" ,"四类基准",,
"0.009","13.950009765625"13.950009765625",,
"0.009","13.950009765625"13.950009765625" ,"五类基准",,
"0.0100000095367432","15.5"15.5",,
"0.0100000095367432","15.5"15.5" ,"六类基准",,
"0.012","18.6"18.6",,
"0.012","18.6"18.6" ,"七类基准",,
"0.013","20.15"20.15",,
"0.013","20.15"20.15" ,"八类基准",,
"0.014","21.70001953125"21.70001953125",,
"0.014","21.70001953125"21.70001953125" "生育保险",,
"用人单位以上月职工工资总额为基数,上限为16527元*职工人数","0.008","12.400009765625"12.4","-","0.008","12.400009765625"12.4" "合计"618.7303125","-","317.58","936.310625"587.7303125","-","317.58015625","905.310625"879.270625","879.270625" "注:
1、本表为2018年下半年江门市用人单位(含有合同工的机关事业单位、有雇工的个体工商户)和个人自谋职业社会保险缴费情况表;
"
2、2017年全省城镇非私营单位在岗职工月平均工资6668元,2017年江门市全口径在岗职工月平均工资5166元,企业职工基本养老保险缴费工资的下限和上限分别为3100元(5166元*60%)和20004元(6668元*300%);
2016年度江门市在岗职工月平均工资5114元,基本医疗保险缴费工资下限和上限分别为:3324元(5114元*65%)和9972元(5114元*65%*300% "
3、工伤保险缴费费率按江人社发〔2016〕180号文的有关规定执行:2016年7月1日起我市各单位分八类行业进行缴费,其中五类至八类行业用人单位的基准费率分别下调至各用人单位职工工资总额的1.0%、1.2%、1.3%、1.4%(如省有新规定,按新规定执行),执行下调政策后行业基准费率仍升高的用人单位(与2015年10月1日实施阶段下调前的行业基准费率相比),其基准费率按"就低"原则执行,即仍按照原基准费率执行.一级、二级安全生产标准化达标的用人单位在所属行业基准费率的基础上下调0.03个百分点,但下调后的缴费费率不低于一类风险行业的基准费率.2018年7月1日起执行费率浮动.个体工商户参加工伤保险仅限于有雇工的个体工商户.2017年7月起每个社保年度,各单位缴费费率实行浮动管理. "