Adjustment of social security accumulation fund base

The monthly contribution of the provident fund is the average monthly salary of employees in the previous year multiplied by the contribution ratio of the provident fund. After the remittance business is completed in June, the payment base of provident fund will be adjusted according to the average monthly salary of employees in the previous year.

Basis for determining social insurance base

According to the provisions of the Social Insurance Law, the base for employers to pay social insurance premiums is determined by the total wages of their employees, and the base for employees to pay is determined by their own wages. But in practice, it is based on my average monthly salary last year, and there are upper and lower limits. How much depends on the actual situation in each region.

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 base of payment;

If the salary of employees is between 300% and 60%, how to calculate the social security base? One is to declare truthfully, and the other is to determine the payment base according to the local average salary of employees in the previous year announced by the local labor administrative department when the salary income of employees cannot be determined.

Problems needing attention in determining social insurance base

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 the wages of employees should be included in the social insurance base.

(2) transportation subsidies, telephone subsidies, lunch subsidies, holiday expenses and special post allowances such as high temperature, high altitude, underground, toxic and harmful should be included in the social insurance base.

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

(4) Employees who implement the basic salary system will be included in the social insurance base according to the income from the commission based on their turnover or business performance.

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

If the social insurance premium collection agency arbitrarily changes the base and rate of social insurance premium payment, resulting in underpayment or overpayment of social insurance premium, the relevant administrative department shall order it to recover the social insurance premium that should be paid or refund the social insurance premium that should not be paid; The directly responsible person in charge and other directly responsible personnel shall be punished according to law.

What is the social security deposit base?

The social insurance payment base is referred to as the social insurance payment base, which refers to the calculation base for social insurance participants to pay all kinds of insurance within one year. Declared by the employer is an important calculation basis for the insured to enjoy social insurance benefits. The higher the base of general social security contributions, the more disposable medical expenses and the higher the pension received at retirement. Therefore, the social security institutions in all provinces and cities in China will verify the social security payment base every year to avoid the situation that the insured units and insured persons conceal, omit and underreport the payment base.

legal ground

"Regulations" of housing provident fund management sixteenth

The monthly deposit amount of employee housing provident fund is the average monthly salary of the employee in the previous year multiplied by the deposit ratio of employee housing provident fund. The monthly deposit amount of housing provident fund paid by the unit for employees is the average monthly salary of employees in the previous year multiplied by the proportion of housing provident fund paid by the unit.

Article 17

The new employee starts to pay the housing provident fund from the second month after joining the work, and the monthly payment amount is the employee's own salary multiplied by the employee's housing provident fund payment ratio. The newly transferred employees of the unit shall pay the housing provident fund from the date when the transferred employees pay their wages, and the monthly deposit amount shall be the employee's monthly salary multiplied by the employee's housing provident fund deposit ratio.