Can you briefly explain what social security is?

Five characteristics of social insurance: 1. The objective basis of social insurance is the risks existing in the labor field, and the subject of insurance is the person of the worker; 2. The subject of social insurance is specific. Including workers (including their relatives) and employers; 3. Social insurance is compulsory insurance; 4. The purpose of social insurance is to maintain the reproduction of the labor force; 5. The insurance fund comes from contributions and financial support from employers and workers . The scope of insurance coverage is limited to employees and does not include other members of society. The scope of insurance is limited to various risks in labor risks, and does not include other property, economic and other risks. (Some companies calculate the five social insurances and one fund not based on the actual wages of employees, but set a separate base to calculate and pay.) [Edit this paragraph] Project content A Pension insurance Pension insurance is a payment from the government and the government after workers retire at the legal retirement age. A social insurance system in which society receives certain economic compensation, material assistance and services. State-owned enterprises, collective enterprises, foreign-invested enterprises, private enterprises and other urban enterprises and their employees, public institutions that implement enterprise management and their employees must participate in basic pension insurance. The unit payment rate of the new participating units (referring to various types of enterprises) is determined to be 10, and the individual payment rate is determined to be 8. Individual industrial and commercial households and their employees, flexible employment personnel and other types of personnel participating in the insurance in the form of individuals, according to Different payment rates are implemented based on the payment period. For individual workers who participate in basic pension insurance, the payment base can be high or low within the prescribed range. The more you pay, the more you will benefit. To receive monthly pensions, employees must have reached the statutory retirement age and have gone through retirement procedures; their units and individuals have participated in pension insurance in accordance with the law and fulfilled their payment obligations; and individual contributions have been made for at least 15 years. At present, the legal retirement age for enterprise employees in my country is: 60 years old for male employees; 55 years old for female cadres engaged in management and scientific research, and 50 years old for female employees. The basic pension consists of a basic pension and a personal account pension. If an employee reaches the legal retirement age and has made personal contributions for 15 years, the monthly standard of the basic pension is the average monthly salary of employees in the province (autonomous region, municipality) or city (prefecture) in the previous year. of 20. Personal account pensions are paid from personal account funds, and the monthly payment standard is based on the amount of personal account savings divided by 120. After the personal account fund is used up, it will be paid from the social pooling fund. B Medical Insurance The basic medical insurance system for urban employees is a social insurance system established based on the affordability of finance, enterprises and individuals to protect the basic medical needs of employees. All employers, including enterprises (state-owned enterprises, collective enterprises, foreign-invested enterprises and private enterprises, etc.), agencies, public institutions, social groups, private non-enterprise units and their employees, must participate in basic medical insurance, basic medical insurance for urban employees The fund consists of the basic medical insurance social pooling fund and personal accounts. Basic medical insurance premiums are composed of the employer's and employee's personal accounts. Basic medical insurance premiums are paid jointly by the employer and individual employees, of which: the employer pays 6% and the individual pays 2%. Part of the medical insurance premiums paid by the employer is used to establish a basic medical insurance social pooling fund. This part of the fund is mainly used to pay for insured employees' hospitalization and special chronic disease outpatient services and rescue and first aid. For medical expenses that meet the regulations above the basic medical insurance minimum payment standard and below the maximum payment limit, individuals must also bear a certain proportion of the expenses in accordance with regulations. The funds in the personal account are mainly used to pay the insured’s medical expenses and drug purchases at designated medical institutions and designated retail pharmacies. If the personal account funds are used up or are insufficient, the insured will pay in cash personally, and the personal account can be carried forward for use. and legal inheritance. Insured employees who are hospitalized due to illness will first pay the hospitalization threshold out of pocket, and then enter the overall fund and employee personal payment section. Units and individuals participating in basic medical insurance must also participate in large-amount medical insurance and pay basic medical insurance premiums and large-amount medical insurance premiums in full and on time as required in order to enjoy the relevant benefits of medical insurance. C Work-related injury insurance Work-related injury insurance is also called occupational injury insurance.

After a worker is accidentally injured due to work reasons or in the process of work, or an occupational disease is caused by exposure to occupational hazards such as dust, radiation, toxic substances, etc., the state and society shall provide necessary provision to the injured, disabled, and dependent relatives of the deceased. material help. Work-related injury insurance premiums are paid by the employer. For industries with a high incidence of work-related injury accidents, the collection rate of work-related injury insurance premiums is higher than the general standard. On the one hand, it is to ensure that when employees in these industries suffer work-related injuries, the work-related injury insurance fund can fully pay for work-related injuries. Work-related injury insurance benefits for employees; on the other hand, through high-rate collection, companies will be aware of risks and strengthen work-related injury prevention work to reduce the casualty accident rate. After the employee has received work-related injury insurance, if the employee is hospitalized for work-related injury treatment, the unit where he/she works will issue a hospitalization meal subsidy of 70% of the company's food subsidy standard for business trips; after the medical institution issues a certificate and reports to the handling agency for approval, the work-injured employee will go to the overall plan For medical treatment outside the region, the required transportation, food and accommodation expenses will be reimbursed by the unit in accordance with the standards for employees of the unit traveling for business. In addition, due to daily life or employment needs, workers injured at work can be equipped with prostheses, orthotics, prosthetic eyes, dentures, wheelchairs and other assistive devices after confirmation by the Labor Capacity Appraisal Committee. The required expenses will be paid from the work-related injury insurance fund in accordance with the standards stipulated by the state. The work-injury medical expenses of insured employees include Class I to IV disability allowances for work-related injuries, one-time disability benefits, living care expenses, funeral subsidies, dependent relatives’ pensions, assistive devices, etc., work-related injury rehabilitation fees, and labor ability appraisal fees. Payment shall be made from the workers' compensation insurance fund. D Unemployment Insurance Unemployment insurance is a system mandated by the state through legislation, with funds centrally established by society to provide material assistance to workers whose sources of livelihood are temporarily interrupted due to unemployment. All types of enterprises and their employees, public institutions and their employees, social groups and their employees, private non-enterprise units and their employees, and employees with whom state agencies have established labor contracts should apply for unemployment insurance. The unemployment insurance fund is mainly used to protect the basic livelihood of unemployed people. Urban enterprises, public institutions, social groups and private non-enterprise units shall pay unemployment insurance premiums at the rate of 2% of the unit's total wages, and their employees shall pay unemployment insurance premiums at the rate of 1% of their own wages. Units without a fixed salary shall pay unemployment insurance premiums based on the average social salary in the previous year in the coordinated area. Units recruiting farmers and herdsmen contract workers do not have to pay unemployment insurance premiums. The current scope of employees insured by my country's unemployment insurance includes: employees on the job; employees who are on leave without pay, taking long leave, hired externally, retired, etc.; laid-off employees who enter the re-employment service center; others who have established labor relations with the unit Employees (including temporary workers and rural workers with established labor relations). Unemployed employees in urban enterprises and institutions who meet the following conditions in accordance with relevant regulations can enjoy unemployment insurance benefits: they participate in unemployment insurance in accordance with regulations, their unit and they have fulfilled their payment obligations in accordance with regulations for one year, and secondly, their employment is not interrupted due to their own wishes. , and some have already registered as unemployed and have job requirements. E Maternity insurance Maternity insurance is based on the physiological characteristics of childbirth. According to legal provisions, when working women temporarily interrupt their work and lose their normal sources of income due to childbirth, the state or society provides material assistance. Maternity insurance benefits include maternity allowances and maternity medical services. The maternity insurance fund consists of maternity insurance premiums paid by the employer, interest thereon, and late payment fees. Maternity allowances for female employees during their maternity leave, medical expenses incurred during childbirth, employee family planning surgery expenses and other expenses related to maternity insurance stipulated by the state should all be paid out of the maternity insurance fund. All employers (including various agencies, social groups, enterprises, institutions, private non-enterprise units) and their employees must participate in maternity insurance. Maternity insurance is paid uniformly by the employer, and individual employees do not pay maternity insurance premiums. Maternity insurance premiums are paid by the employer based on 0.7 of the unit's total employee wages in the previous year.

Employees who enjoy maternity insurance benefits must meet the following three conditions: the employer has participated in maternity insurance for more than 6 months and paid the maternity insurance premium in full and on time; the family planning policy stipulates that the employee has given birth or had an abortion; the employee has given birth in an urban area of ??this city Insurance-designated medical service institutions, or transfer to obstetric medical service institutions with approval for delivery or abortion (including spontaneous abortion and artificial abortion). [Edit this paragraph] Related developments: The evolution of China's urban social insurance system. In February 1952, the Government Administration Council promulgated the "Labor Protection Regulations", marking the establishment of the social insurance system in New China. Its protection objects are enterprise employees, and insurance items include diseases, Injury, childbirth, medical treatment, retirement, death and unemployment, etc. The retirement measures for state agency staff follow the "Interim Measures for the Retirement of State Agency Staff" promulgated in December 1952. From the early 1950s to 1966, the social security system had funds, management, and supervision. Fund collection, management, and supervision were separate. In the context of an aging population and rapid economic development, this The system works well. After 1966, the social insurance system was transformed into an enterprise insurance system. From the perspective of insurance theory, this change is a step back because it violates the premise of the insurance law of large numbers. There are two reasons why the enterprise insurance system can operate: on the one hand, the enterprise population structure is young at this time, there are not many retired people, the burden of old-age care is not heavy, and the burden of medical care is not heavy. Until 1978, there were still 30 employees to support the company. A retiree; on the other hand, although the support rates are different within various industries and enterprises, state-owned enterprises were almost unified at that time, and the final "boss" of state-owned enterprises was the state. The profit and loss of the enterprise and the burden of the enterprise were The severity of the accident has nothing to do with the pain and suffering of the company, so people are not too sensitive to the corporate insurance system. In 1984, China's social security system entered the reform stage. The reform of China's social insurance system first started with projects. When the publicly funded medical system on an enterprise basis increasingly became a burden on enterprises, attempts to reform the medical insurance system began in the early 1990s. After 20 years of hard work, China has established a social insurance system that targets urban workers. The main projects include pension social insurance that combines social pooling with the personal account system (hereinafter referred to as the pooled account system), medical social insurance that combines social pooling with the personal account system, unemployment insurance, work-related injury insurance, and maternity insurance. [Edit this paragraph] Payment process 1. Social insurance application process Pension insurance related procedures are as follows: Various types of enterprises (including state-owned enterprises, collectively owned enterprises, joint-stock enterprises, joint-stock cooperative enterprises, foreign-invested enterprises, private enterprises, etc.), corporate Public institutions that manage (employee wages and retirement benefits are implemented according to enterprise standards) should, in accordance with the principle of territorial management, go to the social insurance agency under the jurisdiction of the tax payment place (non-taxpaying units according to the unit address area) to complete the social pension insurance registration procedures. A newly established unit shall complete registration procedures within one month from the date of approval of establishment. The insured unit must handle social insurance procedures for all personnel with whom it has a de facto labor relationship (except for retired personnel employed). 1. Required forms and attachments: 1. Social insurance registration form and detailed list of changes in the number of active employees (in duplicate) and obtain them at the social insurance agency under your jurisdiction. Relevant documents are as follows: (1) Enterprise business license (copy) or other approved practice or establishment certificate; (2) Organization code certificate of the People’s Republic of China; (3) Local tax registration certificate; (4) Private enterprise, if relevant If the certificate cannot clearly identify the nature of its unit, relevant information that can prove its private nature should be submitted (such as: certificate from the industrial and commercial department, national tax registration certificate, capital verification report, etc.). (5) Public institutions should attach a document approval document regarding the establishment of the public institution. (6) The Han office should be accompanied by a letter of authorization from the head office or head office. Attached information: A copy of the ID card of the newly insured employee (employees whose household registration is not in this city must also provide a copy of their household registration or temporary residence permit). The above documents require both originals and copies. They must be processed at the social security agency where they are located.

2. Instructions for filling in the form: 1. Social insurance registration form "Tax ID": The number in the "Tax ID number such as 420103748300492" column in the tax registration certificate. "Industrial and commercial registration license information": Units (such as various types of enterprises) that need to be registered with the industrial and commercial registration and obtain industrial and commercial licenses should fill in this column. Do not fill in the "Approved establishment information" column. "Approved establishment information": Fill in this column for units established without industrial and commercial registration (such as agencies, institutions, social groups, etc.). Do not fill in the "Industrial and Commercial Registration License Information" column. "Special administrator of the payment unit": Fill in the contact person of the social insurance unit who is specifically responsible for the work, his department and contact number. "Unit type", "Affiliation": According to the unit type and affiliation of the insured unit, fill in the corresponding code in the "Description" at the bottom of the table. "Account opening bank": The clearing bank number of the account opening bank must be filled in. 2. Detailed list of changes in the number of active employees: "Name", "Gender", "Date of Birth", "Personal Account (ID Number)": all must be filled in strictly according to the information in the ID card. "Personal Number": Those who want to "renew" or "transfer" need to provide their original personal number and fill in this column. "New" personnel will not fill in this column when reporting, and their personal numbers will be entered into the computer to generate. (1) "Newly added": People who were not insured before are of the new category, and those who are already insured cannot be treated as newly added. (2) "Renewal": If you have previously participated in social security, but have stopped or transferred to a mobile window to apply for insurance, and are now receiving insurance from a new unit, it is a renewal of insurance. Those who insure at the mobile window must pay the arrears and go through the procedures for terminating insurance at the mobile window before filing this form. (3) "Transfer": This refers specifically to the transfer of insured personnel between insured units in this city. (4) "Transfer-in from outside the city": Such personnel need to go to the Municipal Fund Settlement Center to handle the settlement of their transferred-in funds and the transaction business of "transfer-in from outside the city" after the unit's account opening procedures are completed. "Monthly paid wages": The form should be filled in based on the employee's average monthly total wages of the previous year. Newly recruited personnel this year shall be reported based on the actual total monthly salary paid. If the actual salary paid is less than 60% of the city's average monthly salary in the previous year, the payment shall be 60% of the city's average monthly salary in the previous year; if the actual salary exceeds 300% of the city's average monthly salary in the previous year, the payment shall be based on the actual salary exceeding the city's average monthly salary in the previous year. 300 of the city’s average monthly salary in the previous year should be paid. [Edit this paragraph] Social security supplementary payment If you participate in the insurance in the name of an individual, if you miss the payment, you cannot make the supplementary payment. Only if the missed payment is caused by the unit, you can make the supplementary payment, and make up the five insurances. If the unit does not make a declaration (no account is opened), the employer can only pay back the pension. After paying for a period of time, if you want to make up for the payment, you can find an agency to make up the payment. If the payment unit (excluding individuals and freelancers) has missed paying employee pension insurance premiums, it should bring the following materials to various social security agencies to apply for basic pension insurance. Back payment of premiums for individual cases: 1. Employee files and pension insurance manual; 2. "Application Form for back payment of basic pension insurance premiums"; 3. Labor contract, wage payment schedule, etc.; 4. Other related materials. In order to make up for the loss in employees' personal accounts caused by the enterprise's late payment of employee pension insurance premiums, the back payment of pension insurance premiums shall be carried out in accordance with Jilao Insurance No. 19997. The calculation method is as follows: Amount of backpayment = average social salary of the previous year at the time of backpayment * (the base salary for the annual payment that should be made up and the average social salary for the year that should be made up) * payment ratio * payment coefficient where: the payment ratio is based on the current enterprise payment ratio, that is 28, enterprises 20, individuals 8. The starting point for the backpayment coefficient is 1.1, and the coefficient increases by 0.1 for each year in advance in the year of backpayment, calculated year by year.

For example: An employee of an enterprise applied for back-payment of pension insurance for 2001 in June 2007. If the actual monthly salary income in 2001 is lower than the lower payment limit of 492 yuan for that year, then he will make a back-payment of the pension insurance premium for 2001. The base number is 492 yuan, and the annual base number is 5904. The specific calculation is as follows: 1. Repayment ratio: 28 2. Repayment coefficient: 1.7 3. The average social wage in 2001 is 9840 4. In the year of supplementary payment (2007), the average social wage in the previous year is 19031 Enterprise Amount of back payment=19031*(59049840)*20*1.7 Amount of personal back payment=19031*(59049840)*8*1.7