Annual Base Report of Liuzhou Endowment Insurance

The monthly payment base of social insurance is generally determined according to the average monthly salary of employees in the previous year, which is determined once a year. Once determined, it may not be changed within one year.

According to the regulations, the average monthly salary of employees in the previous year is used as the monthly payment base for paying social insurance. However, if the average monthly salary of employees in the previous year is too high or too low, that is, it exceeds the upper or lower limit stipulated by social insurance, and the excess cannot be calculated as the payment base.

According to the regulations, the part where the average monthly salary of employees in the previous year was higher than 300% of the local social average salary was not calculated as the payment base, but only 300% of the local social average salary was calculated as the payment base; If the average monthly salary of employees in the previous year is lower than 60% of the local social average wage, the payment base shall be calculated according to 60% of the local social average wage.

In the same payment year, the payment base is fixed for one year and will not be changed halfway. From April to June every year, the employer shall, according to the notice of the local social insurance agency, declare the social insurance payment base of its employees in the new year.

Individual employees take the monthly average of their total salary income in the previous year as the monthly payment base of this year, in which: the new employees of this unit take the full-term salary income of the month when the employees join the company as the payment base; The insured unit takes the sum of the monthly payment bases of all the insured employees of the unit as the monthly payment base of the unit.

The total wage income of employees in the previous year refers to all monetary income obtained by employees in the whole calendar year from June 65438+1 October1February 3 1 last year, including hourly wages, piecework wages, bonuses, allowances and subsidies, overtime wages and wages paid under special circumstances.

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 employees' wages are all included in the payment base.

(2) The transportation subsidies, telephone subsidies, lunch subsidies, festival fees, high temperature, high altitude, underground, toxic and harmful special post allowances paid by the unit to employees in the form of cash or bank deposits should be included in the payment base.

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

(4) Employees who implement the basic salary system will be included in the payment base according to their turnover or business performance.

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

Labor security department social insurance enterprise management center

Notice on Issues Concerning Standardizing the Base of Social Insurance Payment

LetterNo. [2006]60 from the Labor and Social Insurance Center

First, the basis for the approval of the payment base

1990, the National Bureau of Statistics issued the Provisions on the Composition of Total Wages (DecreeNo. National Bureau of Statistics 1), and then issued a series of notices, which clearly stipulated the statistics of total wages. Statistics bureaus of all provinces, autonomous regions and municipalities also have specific descriptions of labor remuneration indicators in the labor statistics report system every year. These documents should be used as the basis for approving the social insurance payment base. Where the relevant documents of the National Bureau of Statistics are not clearly defined as wage income statistics, they are regarded as the base of social insurance payment.

Second, about the calculation caliber of total wages

According to the relevant documents of the National Bureau of Statistics, the total wages refer to the total labor remuneration paid directly by each unit to all employees of the unit within a certain period of time, which consists of hourly wages, piece-rate wages, bonuses, overtime wages, wages paid under special circumstances, allowances and subsidies. The total labor remuneration includes: the total wages of employees on the job; Living expenses of off-duty employees; Labor remuneration for hiring or retaining retirees; Labor remuneration of foreigners, Hong Kong, Macao and Taiwan personnel and employment of other employees.

The Notice of the National Bureau of Statistics on Seriously Implementing the Provisions on the Composition of Total Wages (No.1990) clearly explains the calculation of total wages: whether the labor remuneration paid by each unit to employees and other wages paid according to relevant regulations are included in the cost, whether they are paid according to national regulations, and whether they are included in the bonus tax. In principle, the basic old-age insurance premium paid by employees of this unit is based on the average monthly salary of employees in the previous year. Under special circumstances, the determination of the individual contribution base is approved according to the relevant provisions of the Notice of the former General Office of the Ministry of Labor on Printing and Distributing the Interim Measures for the Administration of Individual Accounts of Employees' Basic Old-age Insurance (No.KLOC-0/997). The verification of individual insurance payment base is based on the relevant provisions of the State Council's Decision on Improving the Basic Old-age Insurance System for Employees (Guo Fa [2005] No.38). (two) the insured units to pay basic medical insurance, unemployment insurance, work injury insurance and maternity insurance base for the total wages of employees, individuals to pay basic medical insurance and unemployment insurance base for my salary. In order to facilitate the collection, the average monthly salary of an individual in the previous year can be used as the payment base. At present, some localities integrate handling resources, implement unified collection and audit of social insurance premiums, and unify the payment bases of various insured units and individuals as the base for units and individuals to pay basic old-age insurance premiums. This is convenient for insured enterprises and insured personnel, and is conducive to improving the audit efficiency. Social insurance agencies at all levels shall, in accordance with the provisions of this circular, standardize the verification of social insurance payment base, adhere to standards on the basis of standardization, earnestly do a good job in declaration, review and daily audit, safeguard the legitimate rights and interests of the majority of insured persons, and ensure that social insurance premiums are fully receivable.

Further reading: How to buy insurance, which is good, and teach you how to avoid these "pits" of insurance.