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目前,企业缴纳的社会保障费用主要有养老保险、医疗保险、失业保险、工伤保险、生育保险及住房公积金等。其中,养老保险、医疗保险、失业保险、住房公积金由单位和个人分别按一定比例负担,工伤保险、生育保险全部由单位负担。而养老保险、医疗保险、住房公积金又分别建有个人账户,且分别有补充保险或补充住房公积金。
At present, the social security contributions paid by enterprises mainly include pension insurance, medical insurance, unemployment insurance, work injury insurance, maternity insurance and housing fund. Among them, the pension insurance, medical insurance, unemployment insurance, housing provident fund by the unit and individual, respectively, according to a certain percentage of burden, work injury insurance, maternity insurance all borne by the unit. The pension insurance, medical insurance, housing provident fund and have built a separate account, and respectively have supplementary insurance or supplementary housing provident fund.