What is the latest social security policy in Guangzhou?

Items included in the statistics of total wages include hourly and piecework wages, bonuses, allowances and subsidies, overtime wages, wages paid under special circumstances, etc. The total wages are pre-tax wages, including personal income tax, social insurance, housing provident fund, occupational annuity and other parts that should be paid by individuals directly withheld from personal wages.

According to the relevant regulations, the base of individual contributions in that year should be approved according to the average monthly salary of employees in the previous year. The employing unit shall truthfully declare the average monthly wage income of employees in the previous year, which is used to determine the payment base of that year.

Here, the average monthly wage income of employees in the previous year corresponds to the total wages paid to employees in the previous natural year, that is, from 1 to 12 in the previous year, averaging every month. Employees who worked for less than one year in the previous year shall be calculated according to the total wages divided by the actual working months.

How many years is the social security payment period in Guangzhou? If the accumulated payment period of employee pension insurance is over 15, the accumulated payment period of employee medical insurance is over 30 years for male employees and 25 years for female employees.

In addition, Guangzhou's social security payment base has upper and lower limits. 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 shall 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.

Legal basis:

People's Republic of China (PRC) Social Insurance Law Article 4 Employers and individuals in People's Republic of China (PRC) pay social insurance premiums according to law, and have the right to inquire about payment records and personal rights and interests records, and require social insurance agencies to provide social insurance consultation and other related services. Individuals enjoy social insurance benefits according to law and have the right to supervise the payment of their own units.