五險一金是什(shen)么？五險一金怎么交？

“五(wu)險(xian)(xian)(xian)(xian)(xian)”指(zhi)的(de)(de)(de)是(shi)(shi)(shi)五(wu)種保(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)，包括養老(lao)保(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)、醫療(liao)保(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)、失(shi)業(ye)(ye)保(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)、工(gong)傷保(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)和(he)生育保(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)；“一金(jin)”指(zhi)的(de)(de)(de)是(shi)(shi)(shi)住房公(gong)積金(jin)。其(qi)中養老(lao)保(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)、醫療(liao)保(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)和(he)失(shi)業(ye)(ye)保(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)，這三種險(xian)(xian)(xian)(xian)(xian)是(shi)(shi)(shi)由企(qi)業(ye)(ye)和(he)個人(ren)共同繳納(na)的(de)(de)(de)保(bao)(bao)(bao)費(fei)，工(gong)傷保(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)和(he)生育保(bao)(bao)(bao)險(xian)(xian)(xian)(xian)(xian)完全是(shi)(shi)(shi)由企(qi)業(ye)(ye)承(cheng)擔的(de)(de)(de)。個人(ren)不需要(yao)繳納(na)。這里要(yao)注意的(de)(de)(de)是(shi)(shi)(shi)“五(wu)險(xian)(xian)(xian)(xian)(xian)”是(shi)(shi)(shi)法定的(de)(de)(de)，而“一金(jin)”不是(shi)(shi)(shi)法定的(de)(de)(de)。

繳費比例

五(wu)險(xian)一(yi)(yi)金的繳(jiao)納(na)(na)額度每(mei)個地(di)區(qu)的規定都不同，基數是(shi)以工(gong)(gong)資總額為基數。有(you)的企(qi)業在發放(fang)時有(you)基本工(gong)(gong)資，有(you)相關一(yi)(yi)些補(bu)貼，但(dan)有(you)的企(qi)業在繳(jiao)納(na)(na)時，只(zhi)是(shi)基本工(gong)(gong)資，這是(shi)違反法律規定的。具體比例(li)(li)要向(xiang)當地(di)的勞動部門(men)去咨詢，各地(di)繳(jiao)納(na)(na)比例(li)(li)不一(yi)(yi)樣。

養老保險

目前養老保險(xian)(xian)繳(jiao)費比(bi)(bi)例：單(dan)位(wei)20%(全(quan)部劃入統籌基金)，個人(ren)8%（全(quan)部劃入個人(ren)帳戶）。 　　醫療(liao)(liao)保險(xian)(xian) 　　醫療(liao)(liao)保險(xian)(xian)繳(jiao)費比(bi)(bi)例：單(dan)位(wei)9%，個人(ren)2%+3元。

失業保險

失業(ye)保(bao)險繳費(fei)比(bi)例：單位(wei)2%，個人1%；

工傷保險

單位每個月為你(ni)繳納0.5%,你(ni)自己一分(fen)錢也不(bu)用繳；工傷保險根(gen)據單位被(bei)劃分(fen)的行(xing)業范(fan)圍來確定它的工傷費率，在0.5%~2%之間；

生育保險

單位(wei)每個月為你(ni)繳納1%,你(ni)自己一分錢也(ye)不用繳；

住房公積金

公積金(jin)繳(jiao)(jiao)費比例：根據企(qi)業的(de)實際情況(kuang)，選(xuan)擇住(zhu)(zhu)房公積金(jin)繳(jiao)(jiao)費比例。但原則上(shang)最(zui)高繳(jiao)(jiao)費額不得超(chao)過職(zhi)工平均工資(zi)的(de)10%。2010年(nian)下(xia)半年(nian)起，全市統一規(gui)定所(suo)有用(yong)人單位按(an)工資(zi)的(de)12%辦(ban)理繳(jiao)(jiao)納住(zhu)(zhu)房公積金(jin)。單位和(he)個人都是(shi)工資(zi)的(de)12%。