{"text_format":"2","workbook":"xls","n_sheets":3,"sheets":["Sheet1","Sheet2","Sheet3"],"not_rendered":{"charts":0,"images":0,"macros":0,"external_links":1,"defined_names":1,"comments":0,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"run_cost":"one","rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900","formulas":"cached_only"}

{"sheet":"Sheet1","index":0,"n_rows":94,"n_cols":11,"rows_kept":94,"cut":false,"hidden":false,"merged":[[73,8,74,8],[59,0,59,9],[81,1,81,2],[60,0,60,8],[65,0,65,8],[79,0,79,10],[70,0,70,8],[71,1,71,2],[72,1,72,2],[73,0,74,0],[73,7,74,7],[78,0,78,9],[82,1,82,2],[87,1,87,2],[92,7,93,7],[92,8,93,8],[85,1,85,2],[80,1,80,2],[89,0,89,10],[90,1,90,2],[91,1,91,2],[92,0,93,0],[86,1,86,2],[92,9,93,9],[92,10,93,10],[84,0,84,10],[23,1,23,2],[16,8,17,8],[16,0,17,0],[16,7,17,7],[21,0,21,9],[24,1,24,2],[40,0,40,9],[42,1,42,2],[35,0,36,0],[0,0,0,9],[4,1,4,2],[5,1,5,2],[2,0,2,9],[25,1,25,2],[30,1,30,2],[8,0,8,8],[3,0,3,8],[22,0,22,8],[27,0,27,8],[35,7,36,7],[35,8,36,8],[28,1,28,2],[29,1,29,2],[32,0,32,8],[33,1,33,2],[34,1,34,2],[43,1,43,2],[41,0,41,8],[62,1,62,2],[44,1,44,2],[47,1,47,2],[54,0,55,0],[58,0,58,9],[46,0,46,8],[48,1,48,2],[49,1,49,2],[51,0,51,8],[63,1,63,2],[68,1,68,2],[54,7,55,7],[54,8,55,8],[61,1,61,2],[66,1,66,2],[67,1,67,2],[52,1,52,2],[53,1,53,2],[1,0,1,10],[9,1,9,2],[14,1,14,2],[10,1,10,2],[15,1,15,2],[13,0,13,8],[11,1,11,2],[6,1,6,2]],"flags":["formulas_cached_only"]}
["园区社保（公积金）缴费案例分析"]
["    根据最新公布的社会保险（公积金）缴费基数上、下限标准，从2016年7月1日起，甲类综合社会保障计划月缴费基数上、下限标准分别为18245元、2697元；乙类综合社会保障计划月缴费基数上、下限标准分别为18245元、2697元；住房公积金上、下限标准分别为18100元、2697元，目前最低工资标准为1820元/每月。以下案例假设甲类住房部分和乙类住房公积金缴费比例均为16%；假设工伤保险缴费比例1%计算，社保（公积金）扣缴标准和员工实得工资测算如下，供用人单位参考。"]
["案例一：假设员工月收入总额为20000元，社会保险（公积金）缴纳情况计算如下表："]
["甲类社会保障计划"]
["员工工资","缴费基数",null,"个人缴费比例","个人缴费金额","单位缴费比例","单位缴费金额","合计缴费金额","员工税前    实得工资"]
["(1)","(2)",null,"(3)","（4）=（2）*（3）","（5）","（6）=（2）*（5）","(7)=（4）+（6）","(8)=(1)-(4)"]
[20000,18245,null,0.185,3375.325,0.28,5108.6,8483.925,16624.675]
[]
["乙类社会保障计划"]
["员工工资","缴费基数",null,"个人缴费比例","个人缴费金额","单位缴费比例","单位缴费金额","合计缴费金额","员工税前    实得工资"]
["(1)","(2)",null,"(3)","（4）=（2）*（3）","（5）","（6）=（2）*（5）","(7)=（4）+（6）","(8)=(1)-(4)"]
[20000,18245,null,0.105,1915.725,0.2,3649,5564.725,18084.275]
[]
["乙类社会保障计划+住房公积金"]
["员工工资","缴费基数",null,"个人缴费比例","个人缴费金额","单位缴费比例","单位缴费金额","合计缴费金额","员工税前    实得工资"]
["(1)","(2)",null,"(3)","（4）=（2）*（3）","（5）","（6）=（2）*（5）","(7)=（4）+（6）","(8)=(1)-(4)"]
[20000,"社会保险",18245,0.105,1915.725,0.2,3649,8460.725,16636.275]
[null,"住房公积金",18100,0.08,1448,0.08,1448]
[]
[]
[]
["案例二：假设员工月收入总额为18200元，社会保险（公积金）缴纳情况计算如下表："]
["甲类社会保障计划"]
["员工工资","缴费基数",null,"个人缴费比例","个人缴费金额","单位缴费比例","单位缴费金额","合计缴费金额","员工税前    实得工资"]
["(1)","(2)",null,"(3)","（4）=（2）*（3）","（5）","（6）=（2）*（5）","(7)=（4）+（6）","(8)=(1)-(4)"]
[18200,18200,null,0.185,3367,0.28,5096.000000000001,8463,14833]
[]
["乙类社会保障计划"]
["员工工资","缴费基数",null,"个人缴费比例","个人缴费金额","单位缴费比例","单位缴费金额","合计缴费金额","员工税前    实得工资"]
["(1)","(2)",null,"(3)","（4）=（2）*（3）","（5）","（6）=（2）*（5）","(7)=（4）+（6）","(8)=(1)-(4)"]
[18200,18200,null,0.105,1911,0.2,3640,5551,16289]
[]
["乙类社会保障计划+住房公积金"]
["员工工资","缴费基数",null,"个人缴费比例","个人缴费金额","单位缴费比例","单位缴费金额","合计缴费金额","员工税前    实得工资"]
["(1)","(2)",null,"(3)","（4）=（2）*（3）","（5）","（6）=（2）*（5）","(7)=（4）+（6）","(8)=(1)-(4)"]
[18200,"社会保险",18200,0.105,1911,0.2,3640,8447,14841]
[null,"住房公积金",18100,0.08,1448,0.08,1448]
[]
[]
[]
["案例三：假设员工月收入总额为3000元，社会保险（公积金）缴纳情况计算如下表："]
["甲类社会保障计划"]
["员工工资","缴费基数",null,"个人缴费比例","个人缴费金额","单位缴费比例","单位缴费金额","合计缴费金额","员工税前    实得工资"]
["(1)","(2)",null,"(3)","（4）=（2）*（3）","（5）","（6）=（2）*（5）","(7)=（4）+（6）","(8)=(1)-(4)"]
[3000,3000,null,0.185,555,0.28,840.0000000000001,1395,2445]
[]
["乙类社会保障计划"]
["员工工资","缴费基数",null,"个人缴费比例","个人缴费金额","单位缴费比例","单位缴费金额","合计缴费金额","员工税前    实得工资"]
["(1)","(2)",null,"(3)","（4）=（2）*（3）","（5）","（6）=（2）*（5）","(7)=（4）+（6）","(8)=(1)-(4)"]
[3000,3000,null,0.105,315,0.2,600,915,2685]
[]
["乙类社会保障计划+住房公积金"]
["员工工资","缴费基数",null,"个人缴费比例","个人缴费金额","单位缴费比例","单位缴费金额","合计缴费金额","员工税前    实得工资"]
["(1)","(2)",null,"(3)","（4）=（2）*（3）","（5）","（6）=（2）*（5）","(7)=（4）+（6）","(8)=(1)-(4)"]
[3000,"社会保险",3000,0.105,315,0.2,600,1395,2445]
[null,"住房公积金",3000,0.08,240,0.08,240]
[]
[]
[]
["\n案例四：最低工资标准1820元含员工应按下限2697元缴纳的社保283.19元，则员工实得最低工资为1536.82元。经计算可得出，甲类员工月收入不低于2035.75元，乙类+住房公积金的员工月收入不低于2035.75元时，个人可完全承担社保（公积金）。 "]
["甲类社会保障计划"]
["员工工资","缴费基数",null,"个人缴费比例","个人缴费金额","单位缴费比例","单位缴费金额","合计缴费金额","员工税前    实得工资"]
["(1)","(2)",null,"(3)","（4）=（2）*（3）","（5）","（6）=（2）*（5）","(7)=（4）+（6）","(8)=(1)-(4)"]
[2035.75,2697,null,0.185,498.945,0.28,755.1600000000001,1254.105,1536.805]
[]
["乙类社会保障计划"]
["员工工资","缴费基数",null,"个人缴费比例","个人缴费金额","单位缴费比例","单位缴费金额","合计缴费金额","员工税前    实得工资"]
["(1)","(2)",null,"(3)","（4）=（2）*（3）","（5）","（6）=（2）*（5）","(7)=（4）+（6）","(8)=(1)-(4)"]
[1820,2697,null,0.105,283.185,0.2,539.4,822.585,1536.815]
[]
["乙类社会保障计划+住房公积金"]
["员工工资","缴费基数",null,"个人缴费比例","个人缴费金额","单位缴费比例","单位缴费金额","合计缴费金额","员工税前    实得工资"]
["(1)","(2)",null,"(3)","（4）=（2）*（3）","（5）","（6）=（2）*（5）","(7)=（4）+（6）","(8)=(1)-(4)"]
[2035.75,"社会保险",2697,0.105,283.185,0.2,539.4,1254.105,1536.805]
[null,"住房公积金",2697,0.08,215.76,0.08,215.76]
[]
[]
[]
["案例五：假设员工月收入总额为1900元，社会保险（公积金）缴纳情况计算如下表："]
["甲类社会保障计划"]
["员工工资","缴费基数",null,"个人缴费比例","个人缴费金额","单位缴费比例","单位缴费金额","合计缴费金额","扣除社保（公积金）后工资","员工税前    实得工资","单位需按最低工资标准补足金额"]
["(1)","(2)",null,"(3)","（4）=（2）*（3）","（5）","（6）=（2）*（5）","(7)=（4）+（6）","(8)=(1)-(4)","(9）","(10)=（9）-(8)"]
[1900,2697,null,0.185,498.945,0.28,755.1600000000001,1254.105,1401.055,1536.81,135.75499999999988]
[]
["乙类社会保障计划"]
["员工工资","缴费基数",null,"个人缴费比例","个人缴费金额","单位缴费比例","单位缴费金额","合计缴费金额","扣除社保后  工资","员工税前    实得工资"]
["(1)","(2)",null,"(3)","（4）=（2）*（3）","（5）","（6）=（2）*（5）","(7)=（4）+（6）","(8)=(1)-(4)","(9）"]
[1900,2697,null,0.105,283.185,0.2,539.4,822.585,1616.815,1616.82]
[]
["乙类社会保障计划+住房公积金"]
["员工工资","缴费基数",null,"个人缴费比例","个人缴费金额","单位缴费比例","单位缴费金额","合计缴费金额","扣除社保（公积金）后工资","员工税前    实得工资","单位需按最低工资标准补足金额"]
["(1)","(2)",null,"(3)","（4）=（2）*（3）","（5）","（6）=（2）*（5）","(7)=（4）+（6）","(8)=(1)-(4)","(9）","(10)=（9）-(8)"]
[1900,"社会保险",2697,0.105,283.185,0.2,539.4,1254.105,1401.055,1536.81,135.75499999999988]
[null,"住房公积金 ",2697,0.08,215.76,0.08,215.76]

{"sheet":"Sheet2","index":1,"n_rows":19,"n_cols":10,"rows_kept":19,"cut":false,"hidden":false,"merged":[[17,7,18,7],[9,1,10,1],[9,5,10,5],[17,8,18,8],[9,8,10,8],[3,5,4,5],[3,6,4,6],[9,6,10,6],[9,0,10,0],[9,7,10,7],[3,8,4,8],[3,9,4,9],[9,9,10,9],[17,0,18,0],[17,1,18,1],[17,5,18,5],[17,6,18,6],[17,9,18,9],[3,7,4,7],[3,0,4,0],[3,1,4,1]],"flags":["formulas_cached_only"]}
["参保计划","员工工资","缴费基数","个人扣缴","单位扣缴","合计扣缴","实得工资","单位补足","最终工资","单位成本"]
["甲类（16%住房）",1514,1800,342,504.00000000000006,846,1172,0,1172,2018]
["乙类",1370,1800,198,360,558,1172,0,1172,1730]
["乙类+住房公积金（16%）",1489.13,1800,198,360,796.2608,1171.9996,0,1171.9996,1968.2604000000001]
[null,null,1489.13,119.13040000000001,119.13040000000001]
[]
["参保计划","员工工资","缴费基数","个人扣缴","单位扣缴","合计扣缴","实得工资","单位补足","最终工资","单位成本"]
["甲类（16%住房）",1400,1800,342,504.00000000000006,846,1058,114,1172,2018]
["乙类",1400,1800,198,360,558,1202,0,1202,1760]
["乙类+住房公积金（16%）",1400,1800,198,360,782,1090,82,1172,1954]
[null,null,1400,112,112]
[]
[]
[]
["参保计划","员工工资","缴费基数","个人扣缴","单位扣缴","合计扣缴","实得工资","单位补足","最终工资","单位成本"]
["甲类（16%住房）",1370,1800,342,504.00000000000006,846,1028,114,1142,1988]
["乙类",1370,1800,198,360,558,1172,0,1172,1730]
["乙类+住房公积金（16%）",1370,1800,198,360,777.2,1062.4,109.6,1172,1949.1999999999998]
[null,null,1370,109.60000000000001,109.60000000000001]

{"sheet":"Sheet3","index":2,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":false,"merged":[],"flags":["formulas_cached_only"]}