The social security expenses of flexible employees mainly include pension insurance, medical insurance, unemployment insurance, work injury insurance and maternity insurance. The specific payment base and proportion can be adjusted according to local policies.
The social security payment standard for flexible employees shall be stipulated by the local government. Based on the local average monthly salary in the previous year, the pension payment ratio is 20%, and the medical care is about 9%. At present, 80% and 100% are still available.
To sum up, the basis of social security payment for flexible employees is the average monthly salary of employees in urban non-private units in the previous year. This average wage reflects the income level and economic development level of the local labor market, and is the main calculation basis for social security contributions of flexible employees. In terms of payment methods, flexible employees can choose online or offline payment methods. Online payment can be made through relevant departments such as official website and APP, which is convenient and fast; Offline payment needs to be handled by relevant departments or banks.
Legal basis:
People's Republic of China (PRC) social insurance law
Article 60
Individual industrial and commercial households without employees, part-time employees who have not participated in the basic old-age insurance in the employing unit and other flexible employees who have participated in the basic old-age insurance shall pay the basic old-age insurance premiums in accordance with state regulations and record them in the basic old-age insurance pooling fund and individual accounts respectively.