How big is the impact on the company?
For many large companies with good management and sound systems, it is a natural thing to pay. But for many SMEs struggling to survive, especially small and micro enterprises, it is not the norm. Many companies practice: the actual wage is 10,000, but the social security is paid according to the minimum wage base.
What is the difference between the two, the social security rates vary from place to place, taking Beijing as an example. In 2018, the average social wage in Beijing was 8,467 yuan.
According to the minimum standard, the social security expenses are the social wages x the lower limit rate x the contribution percentage. The five insurances are calculated, and the minimum unit payment fee is 1239.59 yuan. The total amount of social security insurance fees that individuals are required to pay is 382.33 yuan.
Calculated directly by the base of 10,000 yuan, the total cost of the enterprise is 3,100 yuan, and the company's cost is 1,300 yuan. The personal payment of social security is 1020 yuan, after deducting taxes and provident fund, the individual received 7457 yuan.
Calculated, compared with the minimum base payment, the company will pay more than 22,000 yuan of social security expenses for one employee of 10,000 yuan per month.
For SMEs that are most sensitive to cost, this is certainly a cost that cannot be ignored.
The 2017 “China Corporate Social Security White Paper” released by the third-party professional organization “51 Social Security” shows that only 24.1% of enterprises with full social security payment base are in compliance. More than 70% of the enterprises did not actually verify the payment base according to the wages of the employees, of which 22.9% of the enterprises uniformly paid the minimum base.