問 想咨(zi)詢一(yi)個(ge)問題，請問五險一(yi)金超過工資(zi)四成(cheng)的比例是如何(he)計算(suan)出來的？

答 據了解，社保繳費系(xi)數的確定不(bu)同(tong)(tong)地區(qu)不(bu)同(tong)(tong)人(ren)群有(you)所不(bu)同(tong)(tong)。例(li)(li)(li)如：北(bei)京市(shi)的相關規定，養老保險(xian)(xian)(xian)(xian)、醫療保險(xian)(xian)(xian)(xian)和(he)(he)失業保險(xian)(xian)(xian)(xian)三種險(xian)(xian)(xian)(xian)需(xu)由(you)企業和(he)(he)個(ge)人(ren)共同(tong)(tong)繳納保費，比(bi)例(li)(li)(li)分別是養老保險(xian)(xian)(xian)(xian)：企業20%，個(ge)人(ren)8%；醫療保險(xian)(xian)(xian)(xian)：單(dan)位10%，個(ge)人(ren)2%+3元；失業保險(xian)(xian)(xian)(xian)：單(dan)位1%，個(ge)人(ren)0.2%；工(gong)傷(shang)保險(xian)(xian)(xian)(xian)和(he)(he)生(sheng)育保險(xian)(xian)(xian)(xian)則完全由(you)企業承(cheng)擔，個(ge)人(ren)無(wu)需(xu)繳納，兩種險(xian)(xian)(xian)(xian)的比(bi)例(li)(li)(li)分別是0.3%，0.8%。至于住(zhu)房公積(ji)金(jin)，2014年北(bei)京市(shi)繳存比(bi)例(li)(li)(li)為企業個(ge)人(ren)均負擔12%。 由(you)此可知，上(shang)述五險(xian)(xian)(xian)(xian)一金(jin)企業繳存部(bu)分占比(bi)達到(dao)44.1%，個(ge)人(ren)為22.2%，合計費率為66.3%。