In Fujian Xiamen, with a social security base of 21,200 yuan, the monthly deductions vary across different insurance types. For pension insurance, the individual pays 8% of the base, amounting to 1,696 yuan, while the unit contributes 16%, which is 3,392 yuan. For medical insurance, the individual pays 2% (424 yuan), and the unit pays 6.5% (1,378 yuan). Unemployment insurance has a 0.5% contribution each from the individual (106 yuan) and the unit (106 yuan). For work injury insurance, the rate depends on the industry risk level, and for maternity insurance, the unit pays 0.7% (148.4 yuan), with no individual contribution.
- Pension Insurance: In Xiamen, for enterprise employees' pension insurance, the individual's contribution rate is 8%, and the unit's is 16%. With a base of 21,200 yuan, the individual monthly deduction is yuan, and the unit contributes ×8%=yuan.×16%=
- Medical Insurance: The employee's medical insurance contribution rate is 2%, and the employer's is 6.5% (since a one - percentage - point reduction for employers was implemented from 2024 - 2025). So, the individual pays yuan per month, and the unit pays ×2%=yuan.×6.5%=
- Unemployment Insurance: The contribution rate for both the individual and the unit is 0.5%. Thus, the individual's monthly payment is yuan, and the unit also pays 106 yuan.×0.5%=
- Work Injury Insurance: The contribution rate for work injury insurance varies according to different industry risk levels, ranging from 0.2% - 1.9%. For example, if the industry's work injury insurance rate is 0.5%, the unit's monthly contribution is yuan, and employees do not contribute.×0.5%=
- Maternity Insurance: The employer pays 0.7% for maternity insurance, and employees do not contribute. So, the unit's monthly payment is yuan.×0.7%=148.4
In summary, when the social security base in Xiamen is 21,200 yuan, the total individual monthly social security deduction is approximately
