Shanghai Employee Social Security Payment Standard 2022

Shanghai's social security base in 2022 is 34 188 yuan/month, and the lower limit is adjusted to 6520 yuan/month. According to the relevant regulations, the base of individual contributions in that year should be approved according to the average monthly salary of employees in the previous year. The employing unit shall truthfully declare the average monthly wage income of employees in the previous year, which is used to determine the payment base of that year. Here, the average monthly wage income of employees in the previous year corresponds to the total wages paid to employees in the previous natural year, that is, from 1 to 12 in the previous year, averaging every month.

There are two main ways to pay social security:

1, handled by individuals themselves. Individuals, freelancers and individual industrial and commercial households who do not have a work unit can handle it as flexible employees themselves, and the insured person needs to go through the social security registration formalities at the social security department where the household registration is located. It should be noted that individuals can only pay endowment insurance and medical insurance, instead of the five insurances and one gold we often say.

2, through the unit to pay. Employees who have signed a labor contract with the employer have a labor relationship with the employer, so they can pay social insurance through the employer, and the employer will withhold and remit it, so employees need not worry about it personally.

Matters needing attention in determining employee social security payment base:

1. Various social insurance premiums, housing accumulation funds and personal income taxes directly withheld and remitted by the unit from the wages of employees.

Second class. , should be included in the payment base.

3. The unit pays in cash or bank deposit to

Employees' transportation subsidies, telephone subsidies, lunch subsidies, holiday expenses and special post allowances such as high temperature, high altitude, underground, toxic and harmful should be included in the payment base.

1. The wages paid by the unit to individual employees through after-tax profit commission or dividends shall be included in the payment base.

2 employees who implement the basic salary system, according to the turnover or

3. The operating performance royalty income is included in the payment base.

4 the implementation of business contracting or fee package, the unit does not

5. For employees who reimburse travel expenses, 60% of their contract income should be included in the payment base.

legal ground

People's Republic of China (PRC) social insurance law

Tenth employees should participate in the basic old-age insurance, the basic old-age insurance premiums paid by the employer and employees.

Individual industrial and commercial households without employees, part-time employees who have not participated in the basic old-age insurance in the employer and other flexible employees can participate in the basic old-age insurance, and individuals pay the basic old-age insurance premium.

Article 12 The employing unit shall pay the basic old-age insurance premium according to the proportion of the total wages of employees stipulated by the state and record it in the basic old-age insurance pooling fund.

Employees shall pay the basic old-age insurance premium in accordance with the proportion of wages stipulated by the state and record it in their personal accounts.

Individual industrial and commercial households without employees, part-time employees who have not participated in the basic old-age insurance in the employing unit and other flexible employees who have participated in the basic old-age insurance shall pay the basic old-age insurance premiums in accordance with state regulations and record them in the basic old-age insurance pooling fund and individual accounts respectively.