(1) Individuals
Individuals take the monthly average income of the previous year as the base (with the maximum base up to 300 percent of the average monthly income of local employees for the previous year and the minimum base 60 percent of that number) and pay up to one percent of the base.

(2) Employers
Enterprises or units take the total unemployment premium bases of their employees as the base and pay two percent of that amount for their employees.