Mianyang social security payment base 2022

Employers and their employees (individual industrial and commercial households with employees and their employees) take 300%( 20355 yuan/month) and 60% (407/kloc-0 yuan/month) of the provincial approved payment base of 202 1 year as the upper and lower limits respectively. The payment base standard of flexible employees who participate in basic medical insurance and supplementary medical insurance for serious illness in the way of unified account is 202 1 year, which is 80% of the provincial overall planning (5428 yuan/month); The payment base standard for participating in maternity insurance and basic medical insurance in the form of single construction and overall planning is approved according to 202 1 (6785 yuan/month) full-caliber provincial 100%.

The employing unit shall declare the payment base according to the actual wage income of employees. If the wage income of employees is between the upper and lower limits of the payment base (407 1 to 20355 yuan/month), the payment amount will not be affected by adjusting the upper and lower limits of the payment base. The province's employers shall truthfully declare the basic old-age insurance premiums that should be paid, and the actual payment wages of individual employees shall be determined within the upper and lower limits of the statutory payment base. Individual industrial and commercial households and flexible employees in the province who participate in the basic old-age insurance for enterprise employees as individuals can choose an appropriate payment base between the upper and lower limits of the payment base. If the old-age insurance is overpaid, the higher the payment base, the higher the accumulated amount of personal accounts and the higher the pension benefits at retirement.

The calculation method of payment base is generally as follows:

1. If the wage income of employees is higher than 300% of the local average wage of employees in the previous year, 300% of the local average wage of employees in the previous year will be used as the payment base;

2. If the wage income of employees is lower than 60% of the local average wage of employees in the previous year, 60% of the local average wage of employees in the previous year shall be the payment base;

3. If the employee's salary is between 300% and 60%, it shall be declared according to the facts. When it is impossible to determine the wage income of employees, the payment base shall be determined according to the local average wage of employees in the previous year published by the local labor administrative department.

Legal basis:

Article 20 of People's Republic of China (PRC) Social Insurance Law:

The state establishes and improves the new rural social endowment insurance system. The new rural social endowment insurance combines individual contributions, collective subsidies and government subsidies.

Article 21:

The treatment of new rural social endowment insurance consists of basic pension and personal account pension. Rural residents who participate in the new rural social endowment insurance meet the conditions stipulated by the state and receive the benefits of the new rural social endowment insurance on a monthly basis.

Article 58:

The 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. The state establishes a national unified personal social security number. Personal social security number is a citizen's identity number.