Base of social security payment in Fuzhou, Fujian Province

Fuzhou social insurance work-related injury insurance workers pay a minimum of not less than yuan/month and a maximum of not more than yuan/month; The minimum monthly payment base of basic medical insurance for employees is not less than RMB, and the maximum is not more than RMB; The minimum monthly payment base of maternity insurance is not less than yuan, and the maximum is not more than yuan.

1. What is the social insurance base of Fuzhou?

1, Notice of Fuzhou Human Resources and Social Security Bureau on Adjusting the Payment Base of Industrial Injury Insurance in Our City

The lower limit of work-related injury insurance payment base shall not be less than 60% of the average monthly salary of employees in Fuzhou last year, and shall not be higher than 300% of the average monthly salary of employees in Fuzhou last year.

The minimum payment base of employees participating in industrial injury insurance in Fuzhou shall not be less than RMB/month, and the maximum payment base shall not be higher than RMB/month.

2. Notice of Fuzhou Municipality on adjusting the upper and lower limits of the payment base of basic medical insurance and maternity insurance for employees.

first

The minimum monthly payment base of basic medical insurance for employees is not less than RMB, and the maximum is not more than RMB; The minimum monthly payment base of maternity insurance is not less than yuan, and the maximum is not more than yuan.

Second flexible employees to participate in the basic medical insurance for employees, the monthly payment base is yuan, the contribution rate of basic medical insurance for employees is 10%, and the monthly payment amount is yuan.

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Retirees can't meet the payment period stipulated in the basic medical insurance for employees, and the monthly payment base is RMB, and the basic medical insurance premium for employees is RMB at the rate of 10%.

3. The upper and lower limits of the basic old-age insurance payment base for urban employees in Fujian Province are clear.

first

If the lower limit of the monthly payment base of employees participating in the basic old-age insurance for enterprise employees in the whole province is less than 3,234 yuan, the relevant functional departments shall declare according to the requirements of national tax reduction and fee reduction and the actual guidance of the insured units in our province, and the upper limit is 1, 665,438+0, 68 yuan.

Article 2 The minimum monthly payment base for employees of government agencies and institutions in the province to participate in endowment insurance is 3,234 yuan, and the upper limit is 1.6 1.688 yuan.

Article 3 Individual industrial and commercial households with no employees and flexible employees shall participate in the basic old-age insurance for enterprise employees, and the monthly payment base shall be between 3,234 yuan and 16 168 yuan.

Fuzhou social insurance work-related injury insurance workers pay a minimum of not less than yuan/month and a maximum of not more than yuan/month; The minimum monthly payment base of basic medical insurance for employees is not less than RMB, and the maximum is not more than RMB; The minimum monthly payment base of maternity insurance is not less than yuan, and the maximum is not more than yuan.

Second, the way to determine the social insurance base

Individual employees take the monthly average of their total salary income in the previous year as the monthly payment base of this year, in which: the new employees of this unit take the full-term salary income of the month when the employees join the company as the payment base; The insured unit takes the sum of the monthly payment bases of all the insured employees of the unit as the monthly payment base of the unit.

The total wage income of employees in the previous year refers to all monetary income obtained by employees in the whole calendar year from June 65438+1 October1February 3 1 last year, including hourly wages, piecework wages, bonuses, allowances and subsidies, overtime wages and wages paid under special circumstances.

In view of the diversification of wage payment forms of employers, employees should pay attention to the following aspects when determining the payment base:

(1) All social insurance premiums, housing accumulation funds and individual tax adjustments directly withheld and remitted by the unit from employees' wages are all included in the payment base.

(2) The transportation subsidies, telephone subsidies, lunch subsidies, festival fees, high temperature, high altitude, underground, toxic and harmful special post allowances paid by the unit to employees in the form of cash or bank deposits should be included in the payment base.

(3) The wages paid by the unit to individual employees through after-tax profit commission or dividend should be included in the payment base.

(4) Employees who implement the basic salary system will be included in the payment base according to their turnover or business performance.

(5) after the implementation of business contracting or cost contracting, the unit will no longer reimburse the travel expenses of its employees, and 60% of its contracted income should be included in the payment base.

Units located in Fuzhou, Fujian Province or other provinces and cities in China need to pay attention to the relevant notices issued by the local social insurance department before paying social insurance for their employees, and determine and declare the current annual social insurance payment base accordingly, and then pay social insurance for their employees within the specified time range.