Ningde social security minimum contribution base 2023

The minimum contribution base for social security in Ningde is 2023 as follows:

1. If the salary income of an employee is higher than 300% of the average salary of a local employee in the previous year, 300% of the average salary of a local employee in the previous year will be used as the contribution base;

2. If the salary income of an employee is lower than 60% of the average salary of a local employee in the previous year, 60% of the average salary of a local employee in the previous year will be used as the contribution base. base;

3. If the employee's salary is between 300% and 60%, it will be declared according to the actual situation. When the employee's salary income cannot be determined, the contribution base is determined by the average salary of local employees in the previous year announced by the local labor administration department as the contribution salary.

The conditions for social security payment are as follows:

1, and the employer has established a labor contract relationship, signed a labor contract;

2, the employer is a legal business license and other formalities within the territory of China enterprises, social security and housing provident fund registration in accordance with the requirements;

3, is a legal citizen of Chinese nationality;

4, and the hukou Irrelevant, regardless of urban, rural, foreign and local can apply for social security five insurance and one gold.

The following aspects should be noted when determining the contribution base:

1. All social insurance premiums, housing provident fund and, individual adjustment tax, etc., which are directly withheld and paid by the unit from the wages of the employees, should be included in the social insurance base;

2. Transportation subsidies, telephone subsidies, lunch subsidies, holiday expenses paid by the unit in the form of cash or bank deposits to the individual employees, and the payment of Allowances for special positions such as high temperature, high altitude, underground, poisonous and harmful positions shall be included in the social insurance base;

3. Salaries paid by the unit to individual employees by way of commission or dividend from after-tax profits shall be included in the social insurance base;

4. Income obtained by employees who have implemented the base salary system based on the commission on turnover or business performance shall be included in the social insurance base;

5. 60% of the contracted income of employees who have implemented business contracting or expense lump sums and whose units no longer reimburse travel expenses shall be included in the social insurance base.

In summary, the insured workers take their average monthly salary income of the previous year as their monthly social insurance contribution base, and 600% (the lower limit of the contribution base) of the average salary of the employed persons in urban units of the province's full-caliber in the previous year to guarantee the bottom and 300% (the upper limit of the contribution base) to limit the top.

Legal basis:

Article 60 of the Social Insurance Law of the People's Republic of China

Employers shall declare themselves, pay social insurance premiums in full and on time, and shall not suspend or reduce payment except for force majeure and other legal reasons. The social insurance premiums to be paid by employees shall be withheld and paid on behalf of the employer, and the employer shall inform the individual of the details of the payment of social insurance premiums on a monthly basis.

Individual entrepreneurs without employees, part-time workers who do not participate in social insurance with their employers, and other flexibly employed persons may pay social insurance premiums directly to the social insurance premium collection organization.