Proportion of social security contributions in Chongqing in 2022

According to the spirit of "Notice on Doing a Good Job in Checking the Upper and Lower Limits of Social Insurance Payment Base in 2022" jointly issued by Chongqing Human Resources and Social Security Bureau, Finance Bureau, Taxation Bureau and Medical Insurance Bureau, the social insurance payment base in Chongqing in 2022 is based on the average monthly salary of urban units of 202 1 year as a reference for calculating the payment index.

In 2022, the upper and lower limits of the payment bases of basic endowment insurance for employees of urban enterprises, endowment insurance for employees of government agencies and institutions, unemployment insurance, industrial injury insurance and medical maternity insurance in Chongqing were approved. The average salary of employed people who paid social insurance premiums over the years was 79 133 yuan per year, and the average monthly salary was 6,595 yuan, which was 565,438 yuan higher than that of employed people in 2026.

According to this standard, in 2022, the upper limit of the monthly payment base for employees who participate in the basic endowment insurance for urban enterprises, endowment insurance for employees in government institutions, unemployment insurance, industrial injury insurance and medical maternity insurance is 19784 yuan, and the lower limit is 3957 yuan. For those who participate in the basic old-age insurance for employees of urban enterprises as individuals, the upper limit of monthly payment base in 2022 is 19784 yuan, and the lower limit is 3957 yuan.

We pay basic old-age insurance to employees according to the payment base of 2022 and 202 1, and see how much each employee and flexible employee has to pay each month.

On-the-job employees pay endowment insurance according to the lower and upper limits of Chongqing, and the proportion of individual contributions is 8%. According to the lower limit of payment in 2022, it is 3,957 yuan per month, and they need to deduct 3 16.56 yuan from their salary every month, which is 3,798.72 yuan for the whole year. The minimum payment for 202 1 year is 3,699 yuan, and the individual withholds 295.92 yuan per month and 355 1.04 yuan per year. In 2022, compared with 202 1, 247.68 yuan was withheld every year, with an average monthly payment of 20.64 yuan. This gap is very small.

If the old-age insurance is paid according to the upper limit of payment, the payment base is 19784 yuan, which needs to be deducted from the salary every month, and 18992.64 yuan needs to be withheld throughout the year. This is the money transferred to the personal account, which is just five times different from the lower limit of payment. According to the payment ceiling of 202 1 year 18495 yuan, the endowment insurance will be withheld 1479.36 yuan per month and 17752.32 yuan for the whole year. In 2022, the deduction of 1240.32 yuan was more than that of 202 1, and the average monthly deduction was 103.36 yuan, which was also very small.

If it is a flexible employee, the pension insurance will be paid according to the lower payment limit of 3,957 yuan in 2022, and the payment ratio will be 20%. You need to pay 79 1.4 yuan for the old-age insurance every month, and 9,496.8 yuan for the whole year. According to the minimum payment limit of 3,699 yuan in 202 1 year, the pension insurance needs to pay 739.8 yuan per month and 8,877.6 yuan for the whole year. The annual payment in 2022 is 6 19.2 yuan, 5,438+0, and the monthly increase is 5 1.6 yuan, which is not too big.

If flexible employees pay pension insurance according to the payment ceiling, the payment ceiling in 2022 will be 19784 yuan, the monthly pension insurance premium will be 3,956.8 yuan, and the annual payment will be 4,7481.6 yuan; According to the payment limit of 202 1 year 18495 yuan, the monthly payment is 3699 yuan, and the annual payment is 44388 yuan. In 2022, compared with 202 1, the annual payment will be 3093.6 yuan, with an average monthly payment of 257.8 yuan.

To sum up, according to the social security payment base announced by Chongqing in 2022, we only take the payment of endowment insurance as an example. For the endowment insurance paid in 2022, employees pay 247.68 yuan more from their wages every year, with an average monthly deduction of 20.64 yuan. If the payment is made according to the upper limit, the annual overpayment will be 1240.32 yuan, and the average monthly deduction will be 65438+. Flexible employees pay according to the lower limit, with an annual increase of 6 19.2 yuan and a monthly increase of 5 1.6 yuan, and pay according to the upper limit, with an annual increase of 3,093.6 yuan and an average monthly increase of 257.8 yuan.

Legal basis:

People's Republic of China (PRC) Social Insurance Law Article 4 Employers and individuals in People's Republic of China (PRC) pay social insurance premiums according to law, and have the right to inquire about payment records and personal rights and interests records, and require social insurance agencies to provide social insurance consultation and other related services.

Individuals enjoy social insurance benefits according to law and have the right to supervise the payment of their own units.

Article 58 An employing unit shall, within 30 days from the date of employment, apply to the social insurance agency for social insurance registration for its employees. If the social insurance has not been registered, the social insurance agency shall verify the social insurance premium it should pay.

Employees-free individual industrial and commercial households who voluntarily participate in social insurance, part-time employees who do not participate in social insurance in the employing unit and other flexible employees shall apply to the social insurance agency for social insurance registration.