Although the proportion of "five insurances and one gold" paid by all parts of China is not completely consistent, the proportion paid by most provinces and cities is above 40% of the total wages. Relevant data show that after comparing and analyzing the social security rates of 125 countries, only 11 countries have social security rates over 40%, and they are mainly developed welfare countries.

　　Recently, Ma Kai, Vice Premier of the State Council, said that the current pension insurance payment level is on the high side, and "five insurances and one gold" has accounted for 40% to 50% of the total wages. Such a high payment ratio surprised many citizens: the original salary was less than 60% of the total salary. The destination of the remaining 40% difference has naturally become the object of attention of ordinary wage earners.

　　fact

　　The total deposit rate of five insurances and one gold in Beijing is 66.3%.

　　"Five insurances and one gold" account for 40% to 50% of the total salary. What does this ratio mean? If you are a wage earner, if you work in Beijing, if your monthly salary (including tax) is 6,000 yuan, then your employer will have to pay 10,000 yuan or even 12,000 yuan in real money.

　　The proportion of social security contributions exceeds 40%, which obviously surprises 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: endowment insurance, medical insurance, unemployment insurance, industrial injury insurance and maternity insurance, and "one gold" housing provident fund. Among them, pension insurance, medical insurance and unemployment insurance are premiums paid jointly 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 expert in the industry believes that the scope of social security should also include enterprise annuity. Enterprise annuity, also known as occupational annuity, enterprise pension 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 public pension or national pension system enforced by the government, and provides a certain degree of retirement income protection for their employees. Dong Dengxin, director of Wuhan Social Security Society, said that in developed countries or mature markets, social security for the aged 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 the statutory social welfare of 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, the three types of insurance, namely, endowment insurance, medical insurance and unemployment insurance, need to be paid by enterprises and individuals, and the proportions are endowment insurance: 20% for enterprises and 8% for individuals; Medical insurance: unit 10%, individual 2%+3 yuan; Unemployment insurance: 1% for units and 0.2% for individuals; Industrial injury insurance and maternity insurance are entirely borne by enterprises, and individuals do not need to pay. The proportions of the two types of insurance are 0.3% and 0.8% respectively. As for the housing provident fund, in 2014, the contribution ratio in Beijing was 12% for each enterprise.

　　It can be seen that the above-mentioned five insurance and one gold enterprises account for 44.1%, individuals for 22.2%, and the total rate is 66.3%.

　　analysis

　　The actual expenditure of the enterprise with a salary of 10,000 yuan before tax is 14,410 yuan.

　　Ma Jinghao, a visiting tutor and accounting expert at Central University of Finance and Economics, took the following case as an example to disassemble the composition details of social security five insurances and one gold. Suppose your pre-tax salary is 10,000 yuan. After deducting all kinds of social insurance and income tax, the monthly salary you can get is 7,454 yuan. The shrinkage of 25% is calculated as follows: for a salary of 10,000 yuan, individuals have to pay 8% of old-age insurance, 2% of medical insurance and 0.2% of unemployment insurance in 3 yuan, making a total of 22.2%, plus 3 yuan, that is, 2,223 yuan. After deducting the tax payment of 322.70 yuan, the remaining 7454.30 yuan.

　　As for your enterprise, the proportion of payment is far more than that of employees. The pre-tax salary of 10,000 yuan, the social security that enterprises need to pay, including pension insurance 20%, medical insurance 10%, unemployment insurance 1%, work injury insurance 0.3%, maternity insurance 0.8% and housing accumulation fund 12%, totaling 44.1%. It can be seen that the amount of social security paid by enterprises is about 4410 yuan.

　　On the whole, you got 7,454 yuan for the pre-tax salary of 10,000 yuan, the actual expenditure of the enterprise was 14,410 yuan, the amount of social security paid by the enterprise was about 4,410 yuan, and the individual paid 2,223 yuan, making a total of 6,633 yuan. Units and individuals paid a total of 6,633 yuan for five insurances and one gold, accounting for 89% of the after-tax salary of 7,454 yuan. The amount that enterprises need to bear is almost twice that of individuals. Ma Jinghao regrets that it is not easy to think of the actual expenses incurred by the enterprise for you when you get your salary.

　　The employer paid 14,410 yuan per month, and the employee got 7,454.30 yuan. Where did the difference between 6955.70 yuan go? In this regard, Ma Jinghao explained with a chart, in which the three insurances paid by the unit were 3,210 yuan and the three insurances paid by the individual were 1,023 yuan, which were turned over to the social security agency; Units to pay, individuals to pay the provident fund of 1200 yuan each, turned over to the provident fund management institutions; Personal income tax of 322.70 shall be turned over to the tax authorities.

　　discrepancy

　　Most employees in small catering industry have no social security.

　　Can all enterprises accept and practice such a high social security contribution ratio? Beijing Youth Daily recently interviewed a number of enterprises about their social security contributions. The results showed that not all enterprises in Beijing paid five insurances and one gold at the same rate of 44.1%, and different enterprises had 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 or not.

　　In a large joint-stock enterprise in Beijing, the reporter of Beiqing Daily got the payroll of a grass-roots employee, with a total salary of 4,860 yuan, deducted insurance premiums of 872.43 yuan, payable taxes of 14.63 yuan, and actually paid 3,972.94 yuan. The staff of the finance department explained that the above payroll actually cannot reflect the social security payment part of the enterprise and the specific contribution ratio of the individual. The payment base of social security is calculated from the average salary of the employee in the previous year. The details of the payment insurance provided in December 2014 showed that the payment ratio of five insurances and one gold was consistent with that stipulated by Beijing, and the total amount paid by enterprises was 44.1%.

　　In another institution in Beijing, the social security personal payment information statement of an employee for four consecutive years from 2010 to 2013 shows that the column of "declared monthly payment salary" has basically shown an upward trend year by year, from 8585 yuan in 2010 to 9873 yuan in 2013. Its social security payment amount is also more than 1,000 yuan, of which the monthly unit payment is 1,974.60 yuan and the individual payment is 789.84 yuan for the pension in the first three months of 2014. From the perspective of payment ratio, the unit contribution ratio is 44.1%, and the individual contribution 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 all people use the average monthly salary of the previous year as the payment base. According to the regulations of the Beijing Social Security Bureau, the social security payment base in Beijing has an upper limit and a lower limit. In 2014, the upper limit of the social security base was 10% of the average monthly salary of Beijing employees of 5,793 yuan, which is 17,379 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 2317 yuan, and the lower limit of other three insurances is 3476 yuan. If it is lower than this amount, social security will be paid according to 2317 yuan and 3476 yuan.

　　The staff 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 of enterprises is part of it. For those employees born after 1980s or even 1990s, they are more concerned about their 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 most of the clerks in the small catering industry have no social security, except for large chains such as "Haidilao". The mobility of employees in this industry is too great, so it is unrealistic for both enterprises and employees to get social security. Some small catering enterprises will buy commercial insurance for their employees instead.

　　Obviously, the embodiment of "social security" is different in different enterprises. Dong Dengxin once said in his certification of Weibo that providing enterprises with five insurances and two gold benefits can distinguish the labor grades in China. (1) Workers with at most five risks must work in small and medium-sized enterprises; (2) Workers who have 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 rich five insurances and two gold are mostly working in monopoly or profiteering industries.

　　Cctv newsOn August 11th, at the 238th press conference of novel coronavirus epidemic prevention and control work in Beijing, Li Yi, deputy secretary of the Education Working Committee of Beijing Municipal Committee and spokesperson of the Municipal Education Commission, introduced that the Municipal Education Commission strictly implemented the requirements for epidemic prevention and control:

　　(A) to strengthen campus management

　　First, strict campus management. Manage the school gate, strictly control the students entering the school, and do a good job in checking the health green code and travel green code of the students entering the school, as well as temperature measurement, registration and verification. The school should make daily inspections and be on duty.

　　The second is to strictly implement various health management measures for the normalization of epidemic prevention and control. Strictly implement prevention and control measures such as wearing masks, washing hands frequently, and "one meter" spacing on campus. Do a good job of daily ventilation in classrooms, offices, libraries, dormitories and other crowded places, and increase the frequency of daily environmental cleaning and disinfection. Regularly explore the purchase channels of ingredients and materials, strengthen the management of canteens and cold chains, and prevent infectious diseases such as norovirus infection and acute gastroenteritis.

　　The third is to do a good job in the health management of key groups such as security guards, cleaning workers and canteen employees, implement closed-loop management, refine prevention and control measures in a targeted manner, and adhere to the daily health monitoring and regular nucleic acid detection system.

　　The fourth is to do a good job in emergency material reserves. The school reserves sufficient and complete epidemic prevention and control materials according to the actual quantity.

　　(2) Strict requirements for epidemic prevention and control of conference activities.

　　First, strictly implement Beijing’s requirements for epidemic prevention and control of large-scale conference activities, and all unnecessary summer conference activities will be postponed or cancelled, or changed to online form. Second, primary and secondary schools no longer organize summer offline activities in accordance with the requirements of epidemic prevention and control. The third is to suspend military training for all school students in the summer. The fourth is to cancel all kinds of summer camps and other activities.

　　According to the news released by the Water Resources Department of Henan Province, from 8: 00 to 17: 00 on August 30, there was moderate to moderate rain in Henan Province, and heavy rain and local heavy rain occurred in parts of Xuchang, Zhengzhou and Pingdingshan. The maximum rainfall is 71 mm at Jiangzhuang Rainfall Station in front of the mountain in Xiangcheng County, Xuchang City, and 59 mm at Qianzhuang Rainfall Station in jia county, Pingdingshan City.

　　Judging from the average rainfall, it is 7 mm in Henan, 28 mm in Xuchang, 22 mm in Jiyuan, 20 mm in Zhengzhou, 18 mm in Pingdingshan and Luohe, 15 mm in Jiaozuo, Kaifeng and Luoyang, 10 mm in Sanmenxia, 7 mm in Xinxiang and less than 4 mm in other cities.

　　Affected by rainfall, the Tangbai River and its tributaries, the Yiluo River, the Yinghe River, the Guoye River and the Communist Canal have experienced the process of rising water.

　　It is understood that there are eight large reservoirs in Henan Province, including Shimantan, Baiguishan, Gushitan, Yanshan, Yahekou, Luhun, Panshitou and Zhaowan, and Jiulong Corner, Laoyahe, Rabbit Lake, Huoshishan, Chongyang, Zhonggang Temple, Penglikeng, Steep Slope, Polished Rock, Polished Hill, Gaoqiu, Shimen (Biyang), Qiyu Reservoir and Dagou. (Headquarters reporter Tian Meng)