职工五险缴费基数是什么-法律综合法律援助-法律咨询免费平台-国际律师联盟

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问题

职工五险缴费基数是什么

释义

法律主观：

企业缴纳五险一金的基数：养老保险单位缴费20%；医疗保险单位缴费8%；失业保险单位缴费比2%；工伤保险单位缴费1%；生育保险单位缴费1%；住房公积金单位及个人的住房公积金缴存比例可在5%~20%自行选择，每个单位只能选定一个缴存比例。

法律客观：

《住房公积金管理条例》第十六条职工住房公积金的月缴存额为职工本人上一年度月平均工资乘以职工住房公积金缴存比例。单位为职工缴存的住房公积金的月缴存额为职工本人上一年度月平均工资乘以单位住房公积金缴存比例。

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