Jiangsu social security base adjustment time

1. From June 65438+1October 20231to February 3, 20231,the lower limit of the basic old-age insurance for enterprise employees and the basic old-age insurance for staff of government agencies and institutions in the province is temporarily implemented at 4494 yuan, and the upper limit of the payment wage base is temporarily implemented at 24042 yuan.

After the average wage of employees in urban units in the province is determined in 2022, the official standards for the upper and lower limits of the social insurance payment wage base in 2023 will be announced in accordance with national policies, with more refunds and less subsidies.

Two, the basic medical insurance for employees, unemployment insurance, work injury insurance, maternity insurance payment base upper and lower limits in accordance with the above standards, the specific implementation time is determined by each district and city.

Three, all localities should strictly implement the social insurance payment policy, to ensure that all receivables. Where the lower limit of the payment base of the basic old-age insurance for enterprise employees is lowered without authorization, resulting in short-term income of the fund, it is identified as a management gap, and responsibility shall be investigated.

Jiangsu province labor resources and social security department

Jiangsu Provincial Department of Finance

Jiangsu province medical security bureau

People's Republic of China (PRC) State Taxation Bureau Jiangsu Provincial Taxation Bureau

65438+20231October 6th

What are the upper and lower limits of the payment wage base?

A:

According to the unified regulations of the state, the upper and lower limits of the payment wage base were determined according to 300% and 60% of the average wage of all-caliber urban workers in the province last year. Individual employees take their monthly average wage income as the base of payment wage, and if their monthly average wage income is higher than the upper limit standard of current payment wage base announced by the province, the upper limit standard shall be taken as the base of payment wage; Below the lower limit standard, according to the lower limit standard as the base of payment of wages. Flexible employment personnel can choose the appropriate grade of payment wage base between the upper and lower limit standards of the current payment wage base announced by the province.

It is the unified policy of the national endowment insurance system to set the upper and lower limits of the base of payment wages and increase them year by year in synchronization with the average wage of employees in urban units in the whole province last year. The purpose is to ensure that the insured will have a reasonable minimum and maximum level of basic pension when they retire in the future, so that the basic pension level will not be insufficient to guarantee the basic life because of the low base of payment salary, nor will it be too different because of the high base of payment salary. Moreover, the adjustment of the upper and lower standards of the payment wage base does not affect all insured persons, and the adjustment of the upper and lower standards will not directly affect the insured persons whose wages are within the upper and lower standards of the payment wage.

Why is the pre-announcement implemented from this year? How to determine the standard?

A:

In the past, the year of social insurance in our province was July of that year 1 to June 30th of the following year, so the base of payment salary was adjusted from July of that year 1. According to the requirements of the national overall planning of the basic old-age insurance for enterprise employees, on the basis that the calculation base of the basic pension and the interest-bearing year of individual accounts in previous years were first implemented in accordance with the unified national regulations, the adjustment of the upper and lower limits of the payment wage base in our province in 2022 also adopted the same natural annual practice as most provinces in China, that is, from 1 to 1. This means that the salary base of the insured will be increased for half a year in the future, which is conducive to improving the basic pension calculation and payment level of the insured in the future, and is also consistent with the practice of endowment insurance in institutions and institutions, effectively solving the "dual track system" in the implementation year of social insurance.

Traditionally, the statistics department can't publish the relevant average wage data of the whole province in 2022 until the middle of 2023, which leads to the uncertainty of the upper and lower limits of the payment wage base in 2023 before that. To this end, referring to the practice of brother provinces, in order to safeguard the rights and interests of insured persons and ensure the collection of social insurance premiums, before the release of relevant average wage data in the province in 2022, it was decided to issue a provisional standard, that is, the lower limit standard of the base of payment wages in our province was temporarily implemented at 4494 yuan from 1 in 2023, and the upper limit standard was temporarily determined at 24042 yuan. This will help the enterprise and the insured to start the labor cost budget from the beginning of the year and adjust the payment plan in time, and it will not cause too much financial impact on the enterprise when the formal standard is released in the middle of the year. At the same time, it should be noted that the release of provisional standards at the beginning of the year and the release of formal standards at the end of the year is not a secondary adjustment of the upper and lower limits of the payment wage base.

What should I do after the formal standards come out?

A:

After the statistics department determines the average wage of employees in all-caliber urban units in the province in 2022, we will issue the official standards for the upper and lower limits of the social security contribution wage base in 2023 in accordance with the unified national policy, and refund more and make up less on the basis of the provisional standards currently issued.

It needs to be emphasized again that the basic old-age insurance benefits follow the principle of "overpaying for more, and overpaying for a long time". The increase of the payment wage base will directly affect the initial calculation and payment level of the basic pension at retirement, which is also closely related to the annual adjustment of the basic pension in the future. I hope everyone will treat it rationally. Here, we also call on and encourage flexible employees to choose a higher-grade payment wage base as far as possible within their personal affordability, and continue to pay their fees without interruption, so as to provide better protection for their future retirement. For eligible flexible employees, they can still apply for a certain period of social security subsidy policy.