1. How much social security should be paid for a salary of 5,000 yuan
Pension insurance: 8% for individuals, 5000 * 8% = medical insurance premiums: 2% for individuals, 5000 * 2% = unemployment insurance premiums: 1% for individuals, 5000 * 1% = basic housing provident fund (minimum standard): 5% for individuals, 5000 * 5% = total expenditure: 800
Monthly salary after deducting four golds: 4200
Re-deduction of personal income tax: (4200-3500)*3%=21
Monthly salary after tax: 4179
2. How to handle five insurances and one housing fund for employees
1) Social security and provident fund account opening.
Enterprises need to go to the Social Security Bureau and Provident Fund Center to open an account for social security and provident fund within 30 days from the date of establishment. After opening a social security account, you will get a "Social Security Registration Certificate", and after opening a provident fund account, you will get a unit provident fund registration number.
2) Increase or decrease the number of employees.
The employer must add the new employees of the enterprise to the unit's five social insurance and one housing fund account every month, and delete the employees who have left the company from the account. The social security and provident fund accounts are two separate accounts, and the operation of adding or removing employees must be carried out in both accounts.
3) Confirm the payment base.
The unit needs to declare the correct payment base of five insurances and one housing fund for employees every month to ensure the normal payment of five insurances and one housing fund. The payment base of five social insurances and one housing fund is based on the average salary of the employee in the previous year or the salary of the first month of employment.
4) Five insurances and one housing fund.
If the enterprise, the bank, and the social security provident fund management agency have signed a bank payment agreement, the five insurances and one housing fund will be directly deducted from the corporate bank account at a fixed time every month. Of course, enterprises can also choose to pay on the spot by cash or check to the five social insurance and one housing fund management agency.
Through the above explanation, we can understand that the deduction of five insurances and one housing fund is calculated in a certain proportion, and the company will also bear a part, which is a national legal provision.