In the workplace, there are really bad companies that pay social insurance for their workers at the lowest rate (hereinafter referred to as the "lower limit").
Alas! The first time I saw this was when I was a student at the University of California, Berkeley!
1, let's first calculate the economic account:
Suppose an employee working in Dito, his average monthly salary in the previous year was 10,000 yuan, if, according to the relevant provisions, he is required to pay the base of 10,000 yuan in the current year for the payment of the five insurance and one gold. So, how much of the five insurance companies and laborers need to bear?
Enterprises need to bear for him monthly pension insurance 2000 yuan, the individual employee 800 yuan;
Enterprises need to bear for him monthly medical insurance 1000 yuan, the individual employee 203 yuan;
Enterprises need to bear for him monthly unemployment insurance 100 yuan, the individual employee 20 yuan;
Enterprises need to bear for him monthly maternity insurance 80 yuan, the employee Individual 0 yuan;
Enterprises need to bear for him monthly injury insurance 100 yuan, individual employees 0 yuan;
Above, you can see, according to the actual number of payment of enterprises need to bear the cost of five insurance is 3280 yuan, the workers need to bear 1043 yuan.
And if the lower limit for him to pay, the enterprise only need to bear 1316 yuan per month, the workers personally need to bear 388 yuan.
A comparison of the two can be seen to the difference between the two is: the enterprise reduces the cost of 3280-1316 = 1964 yuan;
the individual laborer less expenditure of 655 yuan.
Is it clear? Enterprises spend nearly 2,000 yuan less per month, reducing costs; workers earn 655 yuan more per month (before taxes), enhancing the competitiveness of salaries in the market. But this behavior is illegal and damages the interests of the state and the long-term interests of the workers.
2. How to deal with this situation if you are a laborer? First of all, according to the Beijing Municipal High Court and the human resources and social security departments of the spirit of the minutes of the meeting showed that for the failure to pay social insurance to the workers can be accepted by the arbitration department of labor disputes, and for the social security base of insufficient behavior, the arbitration department is not accepted by the social security audit department responsible for it.
The above is only an example of the Imperial City, other areas can be referred to deal with.
After graduating from college, Li entered a foreign trade company, and after a year, Li was promoted to department head, and his monthly salary rose to 10,000 RMB per month. However, when signing a labor contract with the unit Xiao Li found that the provisions on social security and welfare benefits surprisingly agreed that her pension, medical, . Unemployment, work injury and maternity insurance are insured in accordance with the minimum participation base stipulated by the Social Security Administration. Later, after understanding Li realized that this is a lot of companies "unspoken rules", all employees regardless of salary, all in accordance with the minimum insurance base to pay five insurance. For such "tyrannical terms", employees can only be tolerated. According to a report, more than 70% of the enterprises in our country have not approved the social security contribution base according to the actual wages of the employees, and more than 30% of them are paying according to the minimum base. Why do these enterprises make contributions at the lowest rate? The main reason is to save the enterprises' manpower costs. China's social security premiums are borne by both the unit and the individual***, and the unit pays a greater percentage than the individual. In Beijing, for example, the unit contribution is generally three times that of the individual. Of course, the percentage of contribution is different in each region. In order to save labor costs and increase the economic efficiency of enterprises, when declaring to the social security department, enterprises will report the salary of each employee to the low, such as pre-tax salary of 10,000 Li Yuan, the enterprise will only report more than 4,000 yuan, so that the unit and the individual's contribution amount can be saved more than half to. According to this false report of the contribution of wages, units can save a large amount of monthly expenses. Surprisingly, the unit to employees to reduce the contribution base, obviously their own losses, but there are many enterprises employees do not care too much, not only do not go to pursue the matter, many people, especially young people just joined the workforce, due to their physical health, the current stage of the economic base is relatively weak, it is exactly the money they have to pay less money, but also feel very happy as if. Do not know, if the five insurance base is low payment, how much of a loss for them. At present, China's enterprises to pay the proportion of five insurance is: the proportion of pension insurance is 22% of the enterprise employees 8%; the proportion of unemployment insurance is 2% of the enterprise employees 1%; the proportion of medical insurance is 8% of the enterprise employees 2%; the proportion of industrial injury insurance is 0.6% of the enterprise individuals do not bear the burden; maternity insurance is 0.9% of the enterprise individuals do not bear the burden. If the enterprise according to the minimum standard for employees to pay five insurance, when you retire to enjoy the pension and medical treatment will be lower. The most can be a very disadvantageous oh!
To be honest, if it is not forced by the situation, many companies simply do not want to pay social security to employees! Not to mention paying the minimum percentage! But the good thing is, it's a step forward and a good sign. So why do companies do this? It's easy to understand when we do the math!
First, the risk of not paying social security at all is too greatIn the past, because the network is not as developed as it is now, the popularity of the "Labor Contract Law" and other related laws is not as widespread, plus many employees do not understand, so many companies do not pay social security for their employees, and the employees will not go to the complaint, coupled with the enterprise's flimflam and the set of enterprises will not be able to take a loss on this aspect.
But now it is not the same, the Internet information age, employees can always find out the relevant legal provisions, so if you do not pay social security at all, the enterprise has no way to go back to successfully fooling the employees, and there are also the following risks.
1, employees can always be forced to cancel the labor contract for this reason, and require the company to pay economic compensation.
2, employees can always ask the company to make up for the social security.
3. If an employee is injured at work, the company may have to bear the costs that should have been paid by workers' compensation insurance.
4. If the employee is unable to get medical reimbursement or unemployment benefits because of non-payment of social security, the employee can ask the company to compensate for this loss.
5, some government subsidies declaration, bidding, etc., perhaps to have a certain percentage of employees' social security contribution records.
2, why pay according to the minimum percentage? Isn't it also illegal?
In fact, the company does not pay the full amount of the actual wages of employees for employees to pay social security, is also illegal, employees can ask the company to make up the difference, but for the enterprise, has been to reduce the risk of a lot of, the most critical can also give the enterprise to save a lot of money. For the company, the benefits are mainly these!
1, not pay the full amount of social security, employees can not be directly forced to terminate the labor contract, but to give employees a month to make up the payment period, so that the company has a full response time, and "not pay the social security", the enterprise is no response time.
2. In the event of a work-related injury, the employee can enjoy the treatment of work-related injuries, and the company can also reduce many expenses. Although employees can not enjoy the full amount, but many employees will not be entangled in this.
3, does not affect the employee to see the doctor reimbursement, also does not affect the receipt of unemployment insurance benefits, this piece of no controversy.
4, the most critical, the company can save a lot of money.
Join the company has 1,000 employees, the average salary is 5,000 yuan, but the company only according to 2,000 yuan to pay social security, then for the difference of 3,000 yuan, such as the company to pay the proportion of the social security of the 16%, then a person a month can save 480 yuan, a year is 5,760 yuan, then 1,000 employees a year! Then you can save 5.76 million dollars.
And how many people a year can a company complain about paying back social security? Even if just a few people ask for retroactive payments, it's nothing compared to the $5.76 million a year saved!
So many companies are now paying social security to their employees, but usually at the lowest rate, which is just as illegal, but this minimizes the risk to the business and saves the company a lot of money.
A lot of companies why pay five insurance to employees at the lowest rate? The reason is simple, to save labor costs! To put it more bluntly, save money!
Five insurance for the enterprise, the burden is really very heavy and heavy.
I do human resources work in the enterprise, to see the monthly company staff payroll, the amount of five insurance companies bear and the amount of personal employees to bear the part of the really heartbreaking.
Let's do some math, take Beijing as an example:
If an employee's monthly salary is 10,000 yuan, according to 10,000 yuan of the base payment of five insurance, the enterprise needs to bear 3090 yuan per month, and the individual to bear 1,023 yuan (which is deducted from the employee's salary every month).
If you follow the 2017 Beijing five insurance minimum base to pay for this employee with a monthly salary of 10000 yuan, the enterprise needs to bear 1123.5 yuan per month, and the individual bears 348.2 yuan.
Not counting do not know, a count of shock ah!10,000 yuan monthly salary, according to the actual base and minimum base payment, the enterprise monthly burden 3090-1123.5 = 1966.5. employees also have to deduct more than 1023-348.2 = 674.8.
The enterprise more burden of 1966 yuan is paid to the social security, into the social security co-ordination account, the employees in the short term did not have a The employee is not able to enjoy the real, and the employee more deductions of the pension insurance part of the social security co-ordinated personal account, only until the retirement can be taken out.
So in practice, there are a lot of newcomers to the workplace who take the initiative to ask their companies to pay the minimum base amount for social insurance, so that they can get more paychecks every month.
Some service industry positions with high employee mobility, such as security guards and restaurant servers, even ask their companies to not pay social insurance for themselves, and then fold the money into cash and send it to them. Of course, if the enterprise to do so is certainly illegal, underpayment of five insurance if the social security agency audit to can make up for the payment, but do not pay five insurance is a big problem.
Welcome to comment and discuss together~
Indeed, many people found that the employer to pay the employee's social insurance is more than 60% of the minimum base contribution . This seems to be a common problem for some private enterprises, in order to save the cost of labor, the unit intentionally declared the social security to the employees according to the lowest base. It's the same as with flexible workers, but flexible workers have the right to choose their own contribution base and it's legal.
The reason for this is that it's actually quite painful to talk about. Do private enterprise is not easy, engaged in a number of low-profit, high-turnover industries, an accidental break in the capital chain, then, are likely to close down, the enterprise to open the wage is generally not very high. The private sector, however, has been employing workers due to the small size of the units and low wages, and the high-quality young people are generally not willing to go to such units for employment.
In recent years, the base for social security contributions has been rising, and the burden of contributions on enterprises has become heavier and heavier. For example, the minimum contribution base for pension insurance in Shanghai in 2020 is 4,927 yuan, but the minimum base in 2021 is raised to 5,975 yuan. If we say that the ratio of the burden of the unit plus the individual is 38%, that means that the social security paid by the unit will be raised by at least 380 yuan or more per month. Calculated on the basis of the base figure of $5,975, the monthly payment of social insurance premiums alone will amount to $2,270. If a worker is paid $10,000 and contributes according to the base figure of $10,000, he actually has to pay $3,800 a month in social insurance premiums. However, in the eyes of the workers, it is more attractive to say that the salary offered is $11,530 than to pay only $10,000 in salary.
At present, the social security contribution system also has a flaw. That is, the employer declares the social security contribution base every year, and the social security department approves it. If the social security department does not go to randomly check the employer's wage and salary information, it can be paid in accordance with the base of social security. 2019 when the state requires the transfer of social insurance premium collection to the tax department, many people are still worried about having to pay social insurance in accordance with the tax declaration of the base, but this worry seems to be superfluous, the state still adopts the previous approval mode.
In fact, the tax department is more professional than the social security department, the question of whether the real contribution base has more right to speak. However, if it is true that social insurance premiums are withheld directly according to the declared base of individual income tax, although it can avoid the loss of social insurance premiums to a certain extent, it will also greatly increase the burden of enterprises, and even cause a number of private enterprises with low profitability, small and medium-sized micro-enterprises to close down.
Currently, the contribution base in our country is 60% to 300% of the average social wage of the previous year. Like the contribution base of less than 60% of the population, to be in accordance with the 60% base contribution, indeed, also increased the social burden. How to improve the social security contribution system is actually an important topic for the future. Most people feel that a way of contributing to social insurance that is based on the minimum wage, as in Shenzhen, is more acceptable to the community.
Overall, the approved policy for the social security contribution base relates to the interests of a large number of private enterprises and SMEs, and even to the question of whether workers' jobs are insurable, so it is unlikely that the policy will change much in the near future until the state has a proper policy in place.
Of course, according to the Social Insurance Law, employers should pay social insurance on time and in full to their employees. If they do not pay the full amount of social insurance, the workers can complain to the labor inspection department, social insurance auditing department or collection agency to defend their rights. If they do, the relevant administrative and law enforcement agencies will protect their rights and interests. If you don't have the right to defend your rights, it may be considered a tacit agreement between the employee and the employer.
In 2018, the company paid five insurance to the employees, are in accordance with the minimum proportion of payment, the main consideration is to save economic costs;
Every year, each company has to report the company's contribution base, the total of all the employees' contribution base is the company's contribution base, and then go to the payment of social insurance, so in order to reduce the economic costs, so the employees pay the lowest proportion;
Everyone Some do not know the five insurance in the injury insurance 0.5%, maternity insurance 0.8%, are the company's full payment, individuals do not need to pay to enjoy the corresponding benefits;
Next, we go through the data to analyze the economic cost of this intermediate problem; Let's assume that this company contribution The base is 5000 yuan, the company pays the proportion of pension insurance is 20%, 100% and 60% grade contributions are as follows: From the pension insurance one can save 400 yuan, it can be imagined that the workers to pay the five insurance, choose the lowest grade, rather than choosing a relatively higher grade; In fact, there are a lot of units to the employees to pay the five insurance grade I know a few of my friends are industrial units that pay a higher grade, so I can't generalize, I can only say that it's a common phenomenon; Although the company pays us the lowest grade of pension insurance every year, the main factors that affect how much of our pensions is the contribution base and the grade, if the same contribution base, then the different contributions to the contribution grade, receive pensions are Once there is such a netizen and I complained that he and his friends, wages are similar, is that their unit contribution grade high, and finally each month can receive more than about 300 yuan, so we must be sure to ask a variety of welfare benefits; Question: Why do many companies to employees to pay the five insurance, are at the lowest rate of to pay? Differences in money, it is the interests of the trouble. The question is about the contribution standard of the urban workers social insurance unit participants. The social insurance for urban workers is divided into two kinds of units, enterprise units and institutions and organizations. The lowest rate of social security contributions usually occurs in non-state-owned enterprises, especially in private enterprises, while the situation in foreign enterprises and joint ventures is much better. Private enterprises are the hardest hit. Some of them have low-income employees, so they should pay social security at the minimum rate, which is legal. However, the actual income of many employees is more than the lower limit of the social security contribution base, the enterprise according to the minimum standard of social security payment is illegal, in violation of the Labor Contract Law, Social Insurance Law and other relevant provisions. Enterprises knowingly violate the law. Why is this? As we all know, the unit participants in the social security costs are borne by the employer and the individual **** the same, the unit to pay the big head, the individual to pay the small head. So the unit needs to spend a large sum of money for social security every month. Social security five insurance around the contribution standard is different, excluding the income is not in the upper and lower limits of social security, or very high or very low income earners, the unit to pay the co-ordination part of the cost is how much? The general reference value is about 33% of the employee's monthly pre-tax salary. This includes about 20% for pension insurance, 10% for medical insurance, and about 3% for unemployment, maternity and work injury insurance combined. All in all this is really a lot of money, meaning that for an employee with a monthly income of 10,000 RMB, the unit has to pay 3,300 RMB per month to pay social security for him/her. The unit system is different, affordability is different. Because state-owned enterprises and institutions have public money as a backing, not bad money, so generally will pay the full amount of social security on time, the future pension treatment is also high. The 33% of the employee's pre-tax salary is not a problem, and a little more is not a problem. Therefore, the organization will additionally pay supplementary pension insurance and provident fund for them, which will also increase the expenditure of about 20% of the employee's pre-tax salary, and other welfare benefits are also guaranteed. There is no need for them to pay the minimum standard Ghanaian social security, and there is no incentive to do so. Because they do not have the so-called public money as a backing, there is not a penny of financial subsidies, the need for units of real money out of the money to do so, the cost is high, the burden is heavy. The economic environment is not good, business is not good, and even can not earn this money. The problem and countermeasures come when the interest is such. Most units do not take the actual income of employees as the contribution base, or pay social security according to the minimum standard or at a discount, and some units do not pay social security for their employees at all. If honestly according to the employee's actual salary contributions, the burden of social security is relatively heavy, and according to the minimum standard to pay different, save too much, but it is illegal to do so. Try, 33% of 3,000 yuan, and 6,000 yuan, and 6,000 yuan, and 10,000 yuan, and 20,000 yuan, and 33% of the difference in the difference between how much? This is still only a month's difference, what about a year, what about five years? For example, an employee obviously monthly salary is 20000 yuan, but according to the 5000 yuan contribution base to pay social security, the unit a month less of their own can save about 5000 yuan, a year can save 60000 yuan. (1) the legal contribution base for low-income people For low-income people, if the employee's monthly income is less than the lower limit of the local social security contribution base (usually 60% or 40% of the local social wage for the previous year, the standard is not uniform across the region), the provisions of the social security contribution base will have to be the lower limit of social security contributions to pay social security Costs. For example, if an employee's monthly salary is 2,000 RMB, and the lower limit of the local social security contribution base is 3,000 RMB, then the social security fees to be paid should be calculated according to the contribution standard of 3,000 RMB as the contribution base. The amount of contribution = contribution base * contribution ratio. (2) The legal contribution base for high-income earners Similarly, for high-income earners, if the employee's monthly income is higher than the upper limit of the local social security contribution base (usually 300% of the local social average wage of the previous year), it is required to pay social security fees according to the upper limit of the social security contribution base. For example, the employee's monthly salary is 30,000 yuan, the ceiling of the local social security contribution base is 20,000 yuan, then it is necessary to pay 20,000 yuan of the contribution base of the contribution standard calculation of social security costs to be paid. (3) The legal contribution base for ordinary income earners Ordinary income earners whose monthly income is between the upper and lower limits of the local social security contribution base should pay social security according to their actual income as the contribution base. Only in this case, the employer to pay the social security at the minimum standard or discounted standard, is illegal, and belongs to the scope of what we want to explore. The same is the minimum standard to the employees to pay social security, the boss to do so for different motives or reasons. Some companies operating profits are low, business is difficult, can not afford, according to the minimum standard to pay, can be understood, but if you do not pay social security to employees, can not be forgiven. Can not afford to run the company do not do, to have the most basic social responsibility; some units have good benefits, the owner of the profit motive, depriving employees of their legitimate rights and interests, it is really hateful; there are opportunistic elements, depending on the strict regulation is not strict. Regulation is not strict, see others do this, they also do this. This kind of greasy and centrist, the boss character is not good either. The good thing is that from January 1 next year, social security costs will be uniformly changed to tax collection, when the supervision is greatly strengthened, the situation will improve. In addition, the starting point of personal tax has also been raised, next year, most people's personal tax will be lower, but also a balancing mechanism. On the other hand, in recent years, the country has also been trying to find ways to gradually reduce the social security contribution rate to reduce the burden on enterprises. Comprehensively, it seems that the situation of participation in the law continues to improve. Unfortunately, some people, especially low-income people, the unit does not pay their own social security, or the minimum standard to pay their own social security is relatively numb, do not take it seriously, and even hope that so, in fact, is short-sighted people do. People do not have far-sightedness, there must be near worries. Not according to the law in full and on time for employees to pay social security, although now individuals will have more income in hand each month to alleviate the difficulties of the moment, but whether from the moment or the recent comprehensive interests, or from a long-term perspective, ultimately harming or your own fundamental interests. Specifically, do not pay social security, the near future, foreign residents, working in big cities do not pay social security, but also may affect you to buy a house, buy a car, the children go to school, see a doctor to reimbursement, to receive unemployment benefits, enjoy the treatment of work-related injuries, loans, and other rights and interests, not to be underestimated. Do not pay social security in the long run, the old will not be able to apply for retirement, monthly pension. Sick, especially the big diseases and serious illnesses, because of the disease of poverty, can not afford to treat, do not dare to treat, can only wait for the death of the old, no support (pension), and no medical (medical insurance), how can the situation? Paying social security at the minimum standard means that after retirement, you get the minimum standard pension, which affects the quality of old age. The difficulty of the present and the old can not be compared to the difficult, by the time you can not work, a disease, or even can not take care of themselves, no pension and health care treatment, called the day, called the ground is not working, such as what to do? Conclusion: In summary, if the employer does not pay the full amount of social security for you on time according to the law, it is due to the interests of the illegal, unethical behavior, which will hurt your fundamental interests, including short-, medium- and long-term interests. Please pay enough attention to it. If necessary, you should take legal weapons and defend your rights in accordance with the law. Social security labor inspection brigade, social security audit, arbitration, court, district government and so on are the butt departments. In order to more quickly realize the benefits of the group, it is recommended that the first courtesy before the army. Hello building owner, the state regulations as long as the labor contract signed with the employee, then we have to pay for him according to the law of five insurance. This five insurance refers to the pension insurance, medical insurance, workers' compensation insurance, unemployment insurance and maternity insurance. These five kinds of insurance is the state legal. In order to save the cost of the enterprise and the cost of labor. So that will be this employee. Five insurance to pay the lowest grade! This is also understandable and does not violate the state's legal provisions. In fact, the purpose of the original intention of the enterprise, is to reduce the cost of the enterprise and labor costs. Of course, the employees as the beneficiary, indeed this interest in some damage. But as a laborer is not qualified to object to the employer. So most of the employees of the enterprise also silently recognize this thing According to common sense, you get how much salary should be in accordance with how much base to pay. But often, in order to save their own costs, companies can only pay the minimum base, the staff is no way out of the matter. This is mainly because our national social insurance is a very heavy burden on enterprises. In accordance with the relevant legal provisions, the work unit must pay for the employee's social insurance, social insurance payments are generally related to the average social wage. To our local provisions of the social security payment ratio, for example: pension insurance units need to pay 20% of wages, individuals pay 8%; medical insurance units need to pay 7%, individuals pay 2%; maternity insurance units to pay 0.5%; workers' compensation insurance units to pay 1.5%; unemployment insurance units to pay 1.5%. That is to say, the unit needs to pay 30.5% of the employee's monthly social insurance. This is not to mention the provident fund. Because it is mandatory to pay, assuming a unit of 1,000 employees, if paid according to each person's salary of 5,000 yuan to pay according to each person's salary of 4,000 yuan, the declared salary difference of 1,000 yuan, you can save 305,000 yuan per month for the unit of insurance premiums, which can really reduce the burden, so companies are choosing to pay the minimum base, saving money. Why do many companies pay employees five insurance, are paid at the lowest rate? It is illegal not to pay social security to employees, but if the company and you discuss with you to pay social security according to the lowest social security base, is it earned or lost, the future medical reimbursement and pension affected? Let's start with the most affected pension insurance. The policy of pension insurance is to pay more, the maximum contribution is about seven times the minimum contribution rate. Beijing workers social security unit + individual maximum monthly payment of 9500 yuan, unit + individual minimum payment of 1470 yuan! So there is a maximum difference of 6.5 times per month between the highest and lowest! The minimum payment means that in the future, your pension will also be significantly "shrink", only a few percent of the normal payment of people. Secondly, health insurance, medical insurance, regardless of how much to pay less, the reimbursement rate is the same. But more people pay more money, the personal account of the money is more, generally the highest and lowest is also a difference of 6-7 times! Some people in the Shenzhen area have more than 10,000 individual health insurance accounts a year to spend! And the money in it is available to buy drugs and see a doctor! Lastly, maternity insurance, although the reimbursement of maternity expenses is not affected by the amount of contributions, but the payment of less will affect the maternity allowance, the general maternity allowance is 1-10 million, the higher the payment, the more you receive! Social security costs are borne by the company 70%-80%, according to the minimum payment of social security, means that the company less money, your rights and interests are damaged. In addition, on the surface it looks like you get your hands on more paychecks. In fact, ah, due to personal income tax is deducted after the social security to calculate the tax portion. Deducting less for social security will result in an increase in the amount of tax paid. You actually have less money! So, you have to think clearly between the gains and losses. If you want to protect your rights and interests, you can save the labor contract and other evidence, and report and complain to the labor inspection department and social security bureau.