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社会保险是指国家通过立法手段,在劳动者因年老、患病、工伤失业、生育等原因,暂时或永久失去生活来源时,由社会给予一定的物质帮助的社会保险制度,是社会保障主要内容之一。社会保险基金的来源,从各国通行的办法来看,一般规定由雇主和被保险人按比例缴纳,政府给予适当补助。目前世界上已有130多个国家实行了不同类型和不同内容的社会保险制度。我国社会保险制度改革后,结合我国国情,按照社会主义的物质利益原则,为了正确处理国家、集体和个人三者的利益关系、生产与消费的关系、积累与分配的关系,采用国家、企业和个人三者负担方式,多方面、多渠道筹集社会保险基金。企业在税前列支,纳入成本。个人在工资收入中缴纳。社会保险主要内容包括养老社会保险、工商社会保险、医疗社会保险、失业社会保险、疾病社会保险、生育社会保险。养老保险是国家规定劳动者在到达法定退休年龄界限时,因年老丧失劳动能力,解除劳动义务,由国家、社会提供物质帮助,保障其晚年生活的一种社会保障制度。工伤社会保险是劳动者在劳动过程中发生意外事故、负伤、致残、致死,本人及其家庭丧失工资收入,生活难以为继,从国家和社会获得物质保障的一种社会保障制度。
Social insurance refers to the social insurance system that the state gives some material help by means of legislation when the workers temporarily or permanently lose their source of life because of their old age, illness, work-related injury, unemployment and childbirth, and so on. It is the main social security system One of the content The source of social insurance funds, from the prevailing countries, the general provisions of the employer and the insured by the pro-rata, the government grant appropriate subsidies. At present, more than 130 countries in the world have implemented social insurance systems of different types and different contents. After the reform of the social insurance system in our country, in accordance with China’s national conditions, in accordance with the principle of material interests of socialism, in order to correctly handle the relations of interest among the state, collective and individual, the relationship between production and consumption, and the relationship between accumulation and distribution, Individual three ways to afford, in many ways, multi-channel raising social insurance funds. Enterprises in the pre-tax support, into the cost. Individual payroll income. The main contents of social insurance include old-age social insurance, industrial and commercial social insurance, medical social insurance, social insurance for unemployment, disease social insurance, and childbirth social insurance. Pension insurance is a social security system stipulated by the state that laborers will lose their ability to work due to old age and lift their labor obligations when they reach the legal retirement age limit, providing material help by the state and society and guaranteeing their later years of life. Work injury social insurance is a kind of social security system in which workers experience accidents, injuries, disability and death in their work processes, loss of wages and salaries for themselves and their families, unsustainable living conditions and material security from the state and society.