机关事业单位计提职工福利费比例
行政单位应根据工资总额的2%(不含离退休费)计提福利费,一般要求先提后用、专设账户、专款专用。绛旓細鏍规嵁鐜拌琛屾斂鍗曚綅浼氳鍒跺害鐩稿叧瑙勫畾锛琛屾斂鍗曚綅搴旀牴鎹伐璧勬婚鐨2.5%璁℃彁绂忓埄璐锛屼竴鑸姹傚厛鎻愬悗鐢ㄣ佷笓璁捐处鎴枫佷笓娆句笓鐢ㄣ傚湪浜腑澶浗瀹舵満鍏炽佷簨涓氬崟浣嶅伐浣滀汉鍛樼殑绂忓埄璐癸紝鎸夌収鍩烘湰宸ヨ祫鐨2.5%鎻愬彇銆傘婂姵鍔ㄦ硶銆嬬涓夋潯鍔冲姩鑰呬韩鏈夊钩绛夊氨涓氬拰閫夋嫨鑱屼笟鐨勬潈鍒┿佸彇寰楀姵鍔ㄦ姤閰殑鏉冨埄銆佷紤鎭紤鍋囩殑鏉冨埄銆佽幏寰楀姵鍔ㄥ畨鍏ㄥ崼鐢熶繚...
绛旓細鏍囧噯鏄寜鐓х鍒╄垂鎸夊伐璧勬婚鐨14%鎻愬彇锛岃寖鍥存槸鑱屽伐鐨勫尰鑽垂銆佸尰鎶や汉鍛樺伐璧勭瓑銆傛牴鎹婁腑鍗庝汉姘戝叡鍜屽浗鍏姟鍛樻硶銆嬪緱鐭ワ紝鏈哄叧浜嬩笟鍗曚綅绂忓埄璐规槸鏈哄叧鍜屼簨涓氬崟浣嶆寜鐓у伐璧勬婚鐨14%鎻愬彇锛屼富瑕佺敤浜庤亴宸ョ殑鍖昏嵂璐广佸尰鎶や汉鍛樺伐璧勩佸尰鍔＄粡璐广佽亴宸ュ洜鍏礋浼よ荡澶栧湴灏卞尰璺垂銆佽亴宸ョ敓娲诲洶闅捐ˉ鍔┿佽亴宸ユ荡瀹ゃ佺悊鍙戝銆佸辜鍎垮洯銆佹墭鍎挎墍...
绛旓細1銆佹牴鎹煡璇腑鍥戒細璁＄綉鏄剧ず锛屽悇鐪併佽嚜娌诲尯銆佺洿杈栧競浠ヤ笅鍦版柟鍚勭骇鏈哄叧鍙婂叾鎵灞炰簨涓氬崟浣嶅伐浣滀汉鍛樼殑绂忓埄璐癸紝鎸夌収宸ヨ祫鎬婚鐨2.5%鎻愬彇锛屽湪浜腑澶浗瀹舵満鍏炽佷簨涓氬崟浣嶅伐浣滀汉鍛樼殑绂忓埄璐癸紝鎸夌収鍩烘湰宸ヨ祫鐨勭櫨鍒嗕箣浜屽崄浜旀彁鍙栥2銆佺鍒╄垂浠ヨВ鍐冲伐浣滀汉鍛樺強鍏跺灞炵殑鐢熸椿鍥伴毦涓轰富锛屽宸ヤ綔浜哄憳鐨勫洶闅鹃厡鎯呬簣浠ュ畾鏈熸垨涓存椂琛ュ姪銆傝繕鍙...
绛旓細琛屾斂鍗曚綅搴旀牴鎹伐璧勬婚鐨2%(涓嶅惈绂婚浼戣垂)璁℃彁绂忓埄璐,涓鑸姹傚厛鎻愬悗鐢ㄣ佷笓璁捐处鎴枫佷笓娆句笓鐢ㄣ
绛旓細鎹璁＄畻锛鍚勫崟浣嶇粺涓鎸夋瘡浜烘瘡鏈2.40鍏冩彁鍙锛屼互鍚庢牴鎹伐璧勬按骞虫彁楂樼殑鎯呭喌鍐嶄綔璋冩暣銆傚湪搴旀彁鐨勭鍒╄垂涓紝涓ぎ鍥藉鏈哄叧鎸夋瘡浜烘瘡鏈2.10鍏冪暀鐢紝鍏朵綑0.3鍏冧氦鐢卞姵鍔ㄤ汉浜嬮儴缁熶竴璋冨墏浣跨敤锛涗簨涓氬崟浣嶆寜2.40鍏冩爣鍑嗘彁鍙栫殑绂忓埄璐癸紝鍏ㄩ儴鐢卞悇鍗曚綅鎸夎瀹氫娇鐢ㄣ傜鍒╄垂骞寸粓濡傛湁鑺備綑锛屽彲浠ヨ浆鍏ヤ笅骞村害缁х画浣跨敤銆
绛旓細娉曞緥鍒嗘瀽锛氭牴鎹幇琛岃鏀鍗曚綅浼氳鍒跺害鐩稿叧瑙勫畾锛岃鏀垮崟浣嶅簲鏍规嵁宸ヨ祫鎬婚鐨2.5%锛堜笉鍚閫浼戣垂锛璁℃彁绂忓埄璐锛屼竴鑸姹傚厛鎻愬悗鐢ㄣ佷笓璁捐处鎴枫佷笓娆句笓鐢ㄣ傛硶寰嬩緷鎹細銆婁腑鍗庝汉姘戝叡鍜屽浗鍔冲姩娉曘 绗洓鍗佸叓鏉 鍥藉瀹炶鏈浣庡伐璧勪繚闅滃埗搴︺傛渶浣庡伐璧勭殑鍏蜂綋鏍囧噯鐢辩渷銆佽嚜娌诲尯銆佺洿杈栧競浜烘皯鏀垮簻瑙勫畾锛屾姤鍥藉姟闄㈠妗堛傜敤浜哄崟浣...
绛旓細璐㈡斂閮ㄣ佸唴鍔￠儴1965骞12鏈15鏃ュ彂甯冪殑銆婂浗瀹鏈哄叧鍜浜嬩笟鍗曚綅宸ヤ綔浜哄憳绂忓埄璐鏍囧噯闂鐨勯氱煡銆嬫枃浠惰瀹氬浗瀹舵満鍏冲拰浜嬩笟鍗曚綅宸ヤ綔浜哄憳绂忓埄璐规寜宸ヨ祫鎬婚2.5%鎻愬彇 褰撳勾鏈夎储鏀胯ˉ鍔╂敹鍏ョ殑浜嬩笟鍗曚綅锛屽彲鎸夌収涓嶈秴杩囧崟浣嶅勾搴︽敹鏀粨浣欑殑40锛呯殑姣斾緥鎻愬彇鑱屽伐绂忓埄鍩洪噾锛涘綋骞存病鏈夎储鏀胯ˉ鍔╂敹鍏ョ殑浜嬩笟鍗曚綅锛屽彲鎸夌収涓嶈秴杩囧崟浣嶅勾搴︽敹鏀...
绛旓細浜嬩笟鍗曚綅涓嶆寜14%璁℃彁鑱屽伐绂忓埄璐銆傚伐璧勬婚鐨14%灞炰簬绋庢硶瑙勫畾鐨勬墸闄ゆ瘮渚嬶紝涓嶅睘浜庤储鏀块儴瑙勫畾鐨璁℃彁姣斾緥(浼氳澶勭悊搴旈伒寰储鏀块儴鐨勬湁鍏宠瀹)銆傚洜姝わ紝鑱屽伐绂忓埄璐瑰睘浜庢病鏈夎瀹氳鎻愭瘮渚嬬殑鎯呭喌銆備簨涓氬崟浣嶇鍒╄垂鏍哥畻鎸夌紪鍒朵汉鏁板畾棰濇彁鍙栫殑宸ヤ綔浜哄憳绂忓埄璐癸紝浼氳鍒嗗綍涓猴細鍊燂細浜嬩笟鏀嚭--绂忓埄璐 璐凤細涓撶敤鍩洪噾--鑱屽伐绂忓埄鍩洪噾...
绛旓細1965骞淬傛牴鎹婂浗瀹鏈哄叧鍜浜嬩笟鍗曚綅宸ヤ綔浜哄憳绂忓埄璐鏍囧噯闂鐨勯氱煡銆嬫枃浠惰瀹氬彲鐭ワ紝鍏充簬琛屾斂浜嬩笟鍗曚綅宸ヤ綔浜哄憳绂忓埄璐规渶鏂拌瀹氬彂甯冧簬1965骞12鏈15鏃ワ紝骞朵笖鍥藉鏈哄叧鍜屼簨涓氬崟浣嶅伐浣滀汉鍛樼鍒╄垂鎸夊伐璧勬婚2.5锛鎻愬彇銆
绛旓細1銆佸湪浜腑澶浗瀹舵満鍏炽佷簨涓氬崟浣嶅伐浣滀汉鍛樼殑绂忓埄璐癸紝浠1987骞1鏈堣捣鎸夌収涓ぎ鍥藉鏈哄叧鍏ㄩ儴宸ヤ綔浜哄憳鐨勫熀鏈伐璧勭殑2%鎻愬彇銆傛嵁姝よ绠楋紝鍚勫崟浣嶇粺涓鎸夋瘡浜烘瘡鏈2.40鍏冩彁鍙銆2銆侀┗浜鍦板尯鐨勪腑澶浗瀹舵満鍏冲拰浜嬩笟鍗曚綅宸ヤ綔浜哄憳鐨勭鍒╄垂鎸夐┗鍦ㄥ湴鐨勮瀹氭爣鍑嗘彁鍙栥4銆 鐪併佽嚜娌诲尯銆佺洿杈栧競浠ヤ笅鍦版柟鍚勭骇鏈哄叧宸ヤ綔浜哄憳鐨勭鍒╄垂...
