Payment standard for flexible employees in Anhui in 2022

On September 2, the website of the Anhui Provincial Department of Human Resources and Social Security issued a notice announcing the upper and lower limits of the social insurance payment base in Anhui Province in 2022.

According to the report, the average wage of employees in full-caliber urban units in Anhui Province in 20021year was 6386.95438+0 yuan/month, so it was approved that the upper limit of individual contribution base of social insurance in Anhui Province in 2022 was 195438+060 yuan/month, and the lower limit was 3832 yuan/month.

Details are as follows:

Municipalities, Guangde City, susong county Human Resources and Social Security Bureau, Finance Bureau, Taxation Bureau, Statistics Bureau, Medical Security Bureau, Jiangbei Jiangnan Industrial Concentration Zone Taxation Bureau, Provincial Taxation Bureau Third Taxation Branch:

According to the spirit of the Notice of the General Office of the State Council on Printing and Distributing the Comprehensive Plan for Reducing the Social Insurance Rate (Guo Ban Fa [20 19] 13), the upper and lower limits of the social insurance payment base in our province in 2022 are hereby printed and distributed, and the relevant work is notified as follows.

1.202 1 year, the average wage of employees in full-caliber urban units in our province is 6386.9 1 yuan/month, so it is approved that the upper limit of the individual contribution base of social insurance in the whole province in 2022 is 19 160 yuan/month, and the lower limit is 3832 yuan/month. The execution time is from 65438+ 10/to 65438+February 3 1 in 2022.

Second, individual industrial and commercial households and flexible employees who are insured as individuals can choose an appropriate payment base within the upper and lower limits of the payment base and pay the basic old-age insurance premiums for enterprise employees on a monthly, quarterly, semi-annual and annual basis. For 202 1, if it is difficult to pay the old-age insurance premium in time, it can be paid before the end of 2022; If it is difficult to pay the endowment insurance premium in 2022, it can be deferred until the end of 2023. Flexible employees take the lower limit of the payment base as the base to participate in the basic medical insurance for employees.

Third, after the announcement of the upper and lower limits of the social insurance payment base in 2022, if the insured units and their employees need to settle the difference in the payment base, they can settle it in stages or at one time before the end of 2022, and no late fees will be charged during the period. Among them, in accordance with the Notice of the Provincial Department of Human Resources and Social Security and other four departments on issues related to expanding the implementation scope of phased holdover of social insurance premiums (Wanrenshefa [2022]12) and the Provincial Medical Security Bureau and other five departments on printing and distributing the implementation plan for phased holdover of basic medical insurance units for employees in Anhui Province (Wan Medical Insurance Secret [2022] No.67), If enterprises in difficult industries and small and medium-sized enterprises hold over the basic old-age insurance premium, unemployment insurance premium, work-related injury insurance premium and basic medical insurance premium (maternity insurance premium), they can pay back the part paid by the unit after the expiration of the holdover period.

Four, all localities and departments should strengthen coordination, careful deployment and implementation, increase policy propaganda, and earnestly do a good job in the province's social insurance payment base in 2022. Social insurance agencies at all levels should improve the service level, notify the insured units and employees (including those who have left) through announcements and text messages, accurately verify the difference in payment base, truthfully record the payment information, and safeguard the legitimate rights and interests of the insured.

Anhui province labor resources and social security department

Anhui Provincial Department of Finance

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

Anhui Provincial Bureau of Statistics

Anhui province medical security bureau

August 29(th), 2022

Question and answer on the policy of the upper and lower limits of social insurance payment base in 2022

1.What is the background of the upper and lower limits of the social security contribution base in 2022?

A: In 20 19, the General Office of the State Council issued the Comprehensive Plan for Reducing Social Insurance Rates (Guo Ban Fa [20 19] 13), and decided that from May 20 19/day, all provinces would calculate cities and towns in a weighted way. According to the national regulations, since May 2065438+2009, our province has determined the upper and lower limits of the social security payment base in that year according to the relevant data published by the statistical department.

In 2022, according to the relevant data of the average wage of employees in urban private units and the average wage of employees in urban non-private units in 20021year published by the statistical department, the average wage standard of employees in full-caliber urban units in the province in 20021year was weighted to determine the upper and lower limits of the social security payment base in our province in 2022.

2. What are the upper and lower limits of the social security contribution base in 2022?

Answer: In 20021year, the average wage of employees in all-caliber urban units in our province was 6386.9 1 yuan/month, so it was approved that the upper limit of the individual contribution base of social insurance in the whole province in 2022 was 19 160 yuan/month, and the lower limit was 3832 yuan/month.

3. When will the upper and lower limits of the social security contribution base be implemented in 2022?

A: From 10 in October to 1 in February 2022.

4. Which insured units and employees are involved in the upper and lower limits of the social security payment base in 2022?

A: According to the national regulations, the average monthly salary of the employees who participated in the insurance in the year above the base of individual social security contributions is taken as the determination standard, and 60% of the average monthly salary of the employees in all-caliber urban units in the province last year is guaranteed to be 300%. That is, if the average monthly salary is lower than the lower limit of the payment base, the lower limit of the payment base shall be taken as my payment base; If it is higher than the upper limit of the payment base, the upper limit of the payment base shall be used as my payment base. Therefore, the upper and lower limits of the payment base only involve insured employees and units whose average monthly salary is lower than the lower limit or higher than the upper limit of the payment base.

For example:

The average salary of Comrade A in 202 1 month is 4,000 yuan, which is higher than the lower limit standard of social security payment base of 3,832 yuan/month in 2022, so the social security payment base of Comrade A in 2022 is 4,000 yuan/month, which is not affected by the lower limit of payment base.

Comrade B, the average salary in 202 1 month is 3,700 yuan, which is lower than the lower limit standard of social security contribution base of 3,832 yuan/month in 2022, so the social security contribution base of this comrade in 2022 is guaranteed according to the lower limit of contribution base, which is 3,832 yuan/month.

The average salary of Comrade C in 202 1 month is 20,000 yuan, which is higher than the upper limit of social security payment base in 2022 19 160 yuan/month, so the social security payment base of this comrade in 2022 is limited to 19 160 yuan/month according to the upper limit of payment base.

Verb (abbreviation of verb) How to determine the payment base of basic old-age insurance for enterprise employees in 2022 for flexible employees? How much is the monthly payment?

A: According to national regulations, individual industrial and commercial households and flexible employees who participate in the basic old-age insurance for enterprise employees can choose an appropriate payment base between 60% and 300% of the average salary of employees in full-caliber urban units in this province. This year, individual industrial and commercial households and flexible employees who are insured as individuals in our province can choose an appropriate payment base between 3832 yuan and 19 160 yuan to pay the basic old-age insurance premium for enterprise employees. According to the different payment bases, the individual industrial and commercial households and flexible employees who participated in the insurance in their personal capacity paid the endowment insurance premium for enterprise employees in 2022 1 month (the payment ratio was 20%, of which 8% was credited to their personal accounts) as follows:

Note: the payment base is not limited to the data listed in the above table, and is only for policy interpretation reference.

In 2022, the payment base of basic medical insurance for employees of individual industrial and commercial households and flexible employees in our province will be paid uniformly according to the lower limit of 60% of the average salary of employees in full-caliber urban units in the province in 202 1 year, that is, 3832 yuan/month.

6. How to adjust the social security payment base of enterprises and employees who have enjoyed this year's deferred payment policy?

Answer: According to the Notice of the Provincial Department of Human Resources and Social Security and other four departments on issues related to expanding the implementation scope of phased holdover of social insurance premiums (Wan Ren She Fa [2022]12) and the Notice of the Provincial Medical Security Bureau and other five departments on printing and distributing the implementation plan of phased holdover of basic medical insurance units for employees in Anhui Province (Wan Mi [2022] No.67), employees of enterprises and small and medium-sized enterprises in difficult industries are holdover.

Seven, for the insured units that need to adjust the payment base, is it necessary to make a one-time settlement after the upper and lower limits of the payment base are announced?

A: After the upper and lower limits of the payment base are announced, if the insured units and their employees need to settle the difference, they can settle it by stages or at one time before the end of 2022, and no late payment fee will be added during the period. During the period of resignation or retirement of the insured employees, the insured units and employees shall make a one-time settlement.

8. Is it necessary to adjust the base of social security contributions for those who leave in 2022?

A: If employees who leave in 2022 need to adjust the base of social security contributions, I should actively cooperate with the original insured units to pay back the difference in the base of social security contributions to social security agencies to protect personal social security rights and interests.