Social security base how to adjust

Social security base adjusted in this way:

I, personal social security base adjustment how to do, how specific?

1, the declaration of the month to re-declare wages can be logged on the online social security service platform, click on the "declaration of business management".

2, the employee's average monthly wage income in the previous year to declare, enter the name and ID number of the person to change the base, enter the change base can be.

3, if it is not the declaration date, you need to bring the employee's last year's payroll, fill out the change of base table, carry the official seal to the social security center window on-site business.

4, if there is no social security service platform, you can only bring the employee's last year's payroll, fill out the change of base table, carry the official seal to the social security center window on-site business.

Two, social security contribution base upper and lower limits

The upper limit of the contribution base refers to the part of the employee's salary income exceeding 300% of the arithmetic average of the average monthly salary of the employees in the provinces and municipalities of the previous year is not counted as part of the contribution base;

The lower limit of the contribution base refers to the part of the employee's salary income is less than 60% of the arithmetic average of the average monthly salary of the employees in the provinces and municipalities of the previous year and the arithmetic average of the average monthly salary of the employees in the provinces and municipalities of the previous year. 60% of the arithmetic average of the average monthly salary of the on-post workers in the province or city in the previous year as the contribution base.

Social insurance contribution base has an upper and lower limit, the minimum can not be lower than 60% of the previous year the city's average monthly salary of employees (private enterprise employees, individual industrial and commercial employees and non-city urban household employees shall not be less than 50%, private enterprise legal person, shareholders, individual industrial and commercial owners shall not be less than 100%); the maximum can not be higher than the previous year, the city's average monthly salary of 300% of the city's average monthly salary of employees. The average wage of the city's employees is announced annually by the Municipal Bureau of Statistics.

The contribution base is fixed for one year in the same contribution year, and will not be changed in the middle of the year. From April to June each year, employers should declare the social insurance contribution base for their employees for the new year according to the notification from the social insurance agency in their city.

Third, social security contribution base declaration

Beginning in January of each year, the insured unit should go to the municipal social insurance premium collection management center or district social insurance office (hereinafter collectively referred to as the social insurance agency), where the insured unit is registered, to declare the social insurance contribution base for the next settlement year.

The contribution base declared by the insured unit shall be confirmed by the signature of the insured employee or by means of public announcement.

If a contributing unit fails to make a declaration in accordance with the regulations, the social insurance agency may temporarily determine the contribution base at 110 percent of the monthly contribution base of the previous year.

The contribution base is an important calculation basis for participants to enjoy social insurance benefits. After a worker participates in social insurance, the social security agency establishes a lifelong basic pension insurance individual account and medical insurance individual account for him. The higher the employee's contribution base, the greater the amount of money stored in his or her individual account, the more medical expenses at his or her disposal, and the higher the pension he or she receives upon retirement. The concealment, omission or under-reporting of the contribution base by the insured units and the insured persons will directly reduce the level of enjoyment of the social insurance benefits of the insured persons

The monthly contribution base for the social insurance is generally determined according to the monthly average of the employees' annual salary of the previous year, which is determined once a year, and will not be changed for one year after it is determined.

In summary, the revision of the social security contribution base mainly involves the online social security service platform or offline departments for processing, when processing, you need to bring the relevant documents. In addition to this, local social security contributions are mainly changed according to the average salary of the province's on-the-job workers in the previous year as well as the identity of the individual. The actual insurance registration and insurance fee payment are subject to the actual situation.

Legal basis

The Interim Regulations on the Collection and Payment of Social Insurance Premiums

Article 2 These regulations shall apply to the collection and payment of basic old-age insurance premiums, basic medical insurance premiums and unemployment insurance premiums (hereinafter collectively referred to as social insurance premiums).

The contributing units and individuals referred to in these Regulations are those units and individuals who shall pay social insurance premiums in accordance with the relevant laws, administrative regulations and the provisions of the State Council.

Article 3 The scope of the collection of basic old-age insurance premiums: state-owned enterprises, urban collective enterprises, foreign-invested enterprises, urban private enterprises and other urban enterprises and their employees, as well as institutions under enterprise management and their employees.

The scope of basic medical insurance premiums: state-owned enterprises, urban collective enterprises, foreign-invested enterprises, urban private enterprises and other urban enterprises and their employees, state organs and their staff, institutions and their employees, privately-run non-enterprises and their employees, and social organizations and their full-time staff.

The scope of unemployment insurance premiums: state-owned enterprises, urban collective enterprises, foreign-invested enterprises, urban private enterprises and other urban enterprises and their employees, institutions and their employees.

The people's governments of provinces, autonomous regions and municipalities directly under the central government may, in the light of local conditions, provide for the inclusion of urban self-employed industrial and commercial households in the scope of basic old-age insurance and basic medical insurance, and may also provide for the inclusion of social organizations and their full-time employees, privately-run non-enterprises and their employees, as well as urban self-employed industrial and commercial households and their employees, who have hired workers, in the scope of unemployment insurance.

The base and rate of social insurance premiums shall be implemented in accordance with the relevant laws and administrative regulations and the provisions of the State Council.