Employer’s social insurance burden, budgeting composite
A derived figure rather than a published rate, kept because the number people budget with is out of date. The old rule of thumb that employer social insurance runs to about 10% of salary no longer leaves any margin: national pension rose in 2026 and the composite now sits above eleven. It is deliberately a composite — the individual rates are recorded separately, and the industrial accident component varies enough by industry that this should be re-derived rather than quoted.
- Applies to
- Small employers budgeting a hire, at fewer than 150 employees and using the average industrial accident rate
- Review cadence
- Checked once a year
What we have recorded
- 2026-10-05≈11.44%
National pension 4.75% + health insurance 3.595% + long-term care ≈0.4724% + employment insurance 1.15% at under 150 employees + industrial accident at the 1.47% average. The pension component is capped by the standard monthly income ceiling, and the industrial accident component is set by the workplace's industry classification — an office-based business sits well below the average and construction or manufacturing well above it.
Derived from the 2026 published rates for each scheme
One reading so far. This becomes a history the first time the figure moves while we are watching — which is the part that cannot be reconstructed later.