Base and proportion of social security contributions in 2008

Notice on unifying the wage base and payment amount of various social insurance contributions in 2008

Jing social security fa [2008] No.22

All social insurance agencies and insured units:

According to the relevant provisions of social insurance in Beijing, the Notice of the Municipal Labor and Social Security Bureau on Temporarily Not Adjusting the Transition Ratio of the Lower Limit of the Basic Old-age Insurance Payment in this Municipality (No.57 [2008] of the Beijing Labor and Social Security Bureau) and the average annual salary of Beijing employees in 2007 (39,867 yuan) announced by the Municipal Bureau of Statistics, all the units and employees participating in this Municipality's social insurance will be unified according to the present situation from April 1 2008.

First, where the average monthly salary of employees in this city last year is the base of payment, the base of payment salary is 3322 yuan.

Two, where the average monthly wage income of employees in the previous year exceeded 300% of the average monthly wage of employees in the previous year, the base of payment wage was 9966 yuan.

Three, where 70% of the average monthly salary of employees in this city last year is the base of payment, the base of payment salary is 2325 yuan.

Four, where 60% of the average monthly salary of employees in this Municipality last year is used as the payment base, the payment wage base is 1993 yuan.

Five, where 40% of the average monthly salary of employees in this city last year is used as the base of payment, the base of payment salary is 1329 yuan.

Six, the city's other migrant workers' pension insurance, unemployment insurance payment base according to the city's annual minimum wage for workers to determine (730 yuan/month in 2008).

Seven, social insurance agencies should be based on the insured units to declare the average monthly wage income of employees in 2007, in accordance with the above conditions to determine the base of payment of wages, approved by the insured units and employees in 2008 the actual base of payment of wages.

Eight, the individual entrusted archivist basic old-age insurance, unemployment insurance and basic medical insurance monthly payment amount:

(1) Basic old-age insurance and unemployment insurance

1. If the average monthly salary of employees in this city in the previous year is the payment base, the monthly basic old-age insurance premium is 664.40 yuan, and the unemployment insurance premium is 66.44 yuan.

2. If 60% of the average monthly salary of employees in this city is used as the payment base, the basic old-age insurance premium is 398.60 yuan, and the unemployment insurance premium is 39.87 yuan.

3. In the last year, 40% of the average monthly salary of employees in this city was the payment base, and the basic old-age insurance premium was 265.80 yuan, and the unemployment insurance premium was 26.59 yuan.

(2) Medical insurance

1. Persons who do not enjoy medical insurance subsidies:

Individual monthly payment is 162.76 yuan, of which basic planning 15 1. 13 yuan, large mutual assistance1.63 yuan.

2. Enjoy medical insurance subsidies:

The individual pays 23.26 yuan per month, including 1 1.63 yuan for basic coordination and1.63 yuan for large mutual assistance.

Beijing Social Insurance Fund Management Center

Press release issued on 25 March 2008