Changzhou social security payment base

Legal analysis: 1. Enterprise (including individual industrial and commercial households) five insurance (pension, medical care, work injury, maternity, unemployment) base: the upper limit is 16842 yuan, and the lower limit is 3368 yuan.

2. The payment base of basic old-age insurance for flexible employees: first gear 16842 yuan, second gear 72 16 yuan, third gear 4329 yuan and fourth gear 3368 yuan; During this period, flexible employees can choose one of the above four files to pay the basic old-age insurance premium.

3. The basic medical insurance payment base for flexible employees is 3,368 yuan.

4. The payment base of the minimum payment period of the basic medical insurance for employee retirement: 4,533 yuan.

5. The calculation and distribution standard of one-time nutrition allowance for female employees: 18 13 yuan.

Legal basis: Article 35 of the Social Insurance Law of People's Republic of China (PRC), the employer shall pay the work-related injury insurance premium according to the total wages of its employees and the rate determined by the social insurance agency.

Social security payment base, referred to as social security base, refers to the social insurance payment base of employees in a social security year. It is determined according to the average monthly wage income of employees from June 1 day to February 1 day in the previous year. The social insurance payment base is an important basis for calculating the social insurance premiums and social insurance benefits paid by employers and their employees. There are upper and lower limits, depending on the actual situation in each region.

(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;

(two) the wage income of employees is lower than 60% of the local average wage of employees in the previous year, with 60% of the local average wage of employees in the previous year as 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. Social security will regularly check the base every year (March or July, in different places), and declare a new base according to the average monthly salary of employees in the previous year. It is necessary to prepare proof of these payroll.