In 2022, Dalian Municipal Bureau of Human Resources and Social Security started the payment of three social insurance payment bases for enterprises.

Notice on making up the difference of the three social insurance payment bases of enterprises in 2022

Each insured unit:

According to the requirements of the document Notice on Publishing the Average Wage of Employees in Full-caliber Urban Units in 20021year, the supplementary base of pension insurance, industrial injury insurance and unemployment insurance in 2022 is hereby notified as follows:

I. Scope of makeup personnel

The employees of enterprises and units with normal insurance payment status shall, in principle, take the starting time of insurance payment in this unit as the starting time of supplementary adjustment base if the relationship is transferred within this year. The individual contribution base of the insured who has gone through business changes such as payment plan, funeral treatment collection, pension insurance relationship transfer and one-time return of personal accounts will not be re-approved.

Second, the principle of makeup

The individual contribution base has been approved according to the upper and lower limits of the individual contribution base in the previous year, and it was re-approved in September after the announcement of the average salary of employees in all-caliber urban units in the province in 20021year. Now, if the original declared monthly payment salary is lower than the lower limit of 3,678 yuan/month and higher than the original upper limit 17 127 yuan/month, due to the adjustment of the base, it is necessary to pay back the monthly payment difference of endowment insurance from the first insured payment month to August this year. If the original monthly payment salary is between 3678 yuan and 65438 yuan +0765438 yuan +027 yuan, the payment base will remain unchanged and the difference will not be paid. The compensation principle of industrial injury insurance and unemployment insurance is the same as that of endowment insurance.

For example, the original payment base of an employee is 3500 yuan. If you have been working since June+0-August, 65438, you need to pay the difference between June+0-August, 65438 [*8 months = 1.424 yuan]; If you join in May this year, you need to pay the difference between May and August [*4 months =7 12 yuan]; If the employee leaves this month, the payment will be interrupted after paying the balance of1-August.

Third, the handling process

Insured units do not need to re-declare the payment of wages and apply for compensation. The system will automatically re-check the upper and lower limits of the three social insurance payment bases according to the declared average monthly salary of employees in the previous year, and automatically generate the compensation data for the old-age difference. In principle, the "insured unit settlement" is supplemented, and the insured unit checks and confirms the accounts receivable according to the conventional payment process.

Among them, if there are arrears in this year and the approved data of accounts receivable have been sent to the tax department, the unit will supplement the base separately after the arrears are paid; Those who do not belong to the above-mentioned personnel can adjust the payment according to the application, which can be handled at the local social security window.

For other unfinished matters, please consult the social policy service hotline 12333 or the social security agency in the insured area.

Dalian social insurance enterprise service center

202265438+1October 28th.