Proportion of social security contributions in Shanghai in 2023

Proportion of social security contributions in Shanghai in 2023

From July 2022 1 to June 30, 2023, the proportion of social security contributions in Shanghai in 2023 is:

1. Endowment insurance: the company pays 16% and the individual pays 8%, totaling 24%;

2. Medical insurance+maternity insurance (merger): the company pays 10%, and the individual pays 2%, totaling12%;

3. Unemployment insurance: the company pays 0.50% and the individual pays 0.50%, totaling1%;

4. Work-related injury insurance: the company pays10.16%-1.52%, and the individual pays (-), totaling10.16%-1.52%.

5. Total: 26.66%-28.02% for the company and 65,438+00.50% for the individual, totaling 37.65,438+06%-38.52%.

Shanghai social security payment base in 2023:

From July 2022 1 day to June 30, 2023, the upper limit of Shanghai social security payment benchmark in 2023 is 34 188 yuan/month, and the lower limit is 6520 yuan/month.

It should be noted that if the average monthly wage income of employees in the previous year is lower than the lower limit of the payment base announced in that year, the payment will be made according to the lower limit of the base; Above the upper limit of the payment base, the higher part is not included in the payment base.

If an employee joins a new unit and works for one month in the first month of the unit, the monthly payment base shall be approved according to the salary income of the first month. If the employee has been employed for less than one month in the first month, the monthly payment base will be approved according to the actual salary income of that month, but the unit will still approve the payment base according to the employee's monthly salary income from next month and make adjustments. In the case of consensus between the employer and the employee, the payment base can also be determined according to the salary income of the first month.

To sum up, from July 2022 1 day to June 30, 2023, the upper limit of Shanghai social security payment benchmark in 2023 is 34 188 yuan/month, and the lower limit is 6520 yuan/month.

Legal basis:

Article 8 of the Regulations on the Administration of Social Insurance Declaration and Payment.

The employing unit shall, within 30 days from the date of employment, register social insurance for employees and declare and pay social insurance premiums. If the social insurance has not been registered, the social insurance agency shall verify the social insurance premium it should pay.

If the employer fails to declare the amount of social insurance premiums payable according to the regulations, the social insurance agency shall temporarily determine the amount payable according to 1 10% of the amount paid by the unit last month; If there is no payment amount last month, the social insurance agency shall temporarily determine the amount of payment according to the operating conditions of the unit, the number of employees and the average salary of employees in the local last year. After the employer completes the declaration procedures, the social insurance agency shall settle the accounts in accordance with the provisions.