(1) If an employee's salary income is higher than 300% of the average salary of local employees in the previous year, 300% of the average salary of local employees in the previous year will be used as the contribution base;
(2) If an employee's salary income is lower than 60% of the average salary of local employees in the previous year, 60% of the average salary of local employees in the previous year will be used as the contribution base;
(3) If the salary of an employee is in the range of between 300% and 60% shall be declared on a factual basis. When the salary income of the employee cannot be determined, the contribution base is determined by the average salary of the local employees in the previous year announced by the local labor administration department as the contribution salary.
The types of social insurance premiums to be paid as an employee of a unit and their ratios:
1. Pension insurance premiums: the unit pays 20% and the individual pays 8%.
2. Unemployment insurance premiums: the unit pays 2% and the individual pays 1%.
3. Medical insurance premiums: 8% for the unit and 2% for the individual.
4. Employment injury insurance premiums: units pay, individuals do not pay.
5. Maternity insurance premiums: units pay, individuals do not pay.
5.