問 想咨(zi)詢一個(ge)問題，請問五險一金超過工資四成(cheng)的比例是如(ru)何計算(suan)出來(lai)的？

答 據了解，社保(bao)(bao)(bao)(bao)繳(jiao)(jiao)費(fei)系數的(de)確定(ding)不同地區不同人(ren)(ren)群有所不同。例如：北(bei)京市(shi)的(de)相關(guan)規定(ding)，養老保(bao)(bao)(bao)(bao)險(xian)(xian)(xian)、醫(yi)(yi)療保(bao)(bao)(bao)(bao)險(xian)(xian)(xian)和(he)失(shi)業(ye)(ye)(ye)(ye)保(bao)(bao)(bao)(bao)險(xian)(xian)(xian)三種險(xian)(xian)(xian)需由企(qi)業(ye)(ye)(ye)(ye)和(he)個(ge)(ge)(ge)(ge)人(ren)(ren)共同繳(jiao)(jiao)納保(bao)(bao)(bao)(bao)費(fei)，比例分別是養老保(bao)(bao)(bao)(bao)險(xian)(xian)(xian)：企(qi)業(ye)(ye)(ye)(ye)20%，個(ge)(ge)(ge)(ge)人(ren)(ren)8%；醫(yi)(yi)療保(bao)(bao)(bao)(bao)險(xian)(xian)(xian)：單位(wei)10%，個(ge)(ge)(ge)(ge)人(ren)(ren)2%+3元；失(shi)業(ye)(ye)(ye)(ye)保(bao)(bao)(bao)(bao)險(xian)(xian)(xian)：單位(wei)1%，個(ge)(ge)(ge)(ge)人(ren)(ren)0.2%；工傷保(bao)(bao)(bao)(bao)險(xian)(xian)(xian)和(he)生育保(bao)(bao)(bao)(bao)險(xian)(xian)(xian)則(ze)完(wan)全由企(qi)業(ye)(ye)(ye)(ye)承擔(dan)，個(ge)(ge)(ge)(ge)人(ren)(ren)無需繳(jiao)(jiao)納，兩種險(xian)(xian)(xian)的(de)比例分別是0.3%，0.8%。至于住房公積金，2014年(nian)北(bei)京市(shi)繳(jiao)(jiao)存(cun)比例為(wei)企(qi)業(ye)(ye)(ye)(ye)個(ge)(ge)(ge)(ge)人(ren)(ren)均負擔(dan)12%。 由此(ci)可(ke)知(zhi)，上(shang)述五(wu)險(xian)(xian)(xian)一金企(qi)業(ye)(ye)(ye)(ye)繳(jiao)(jiao)存(cun)部分占比達到44.1%，個(ge)(ge)(ge)(ge)人(ren)(ren)為(wei)22.2%，合計費(fei)率為(wei)66.3%。