Guangzhou social security base 2024

Guangzhou social security base for 2024 is as follows:

1. Employee basic pension insurance: the upper limit of the contribution base is 26,421 yuan, and the lower limit is 5,284 yuan. The contribution rate of unit is 14%, and the contribution rate of individual is 8%.

2. Employee basic medical insurance: (including maternity insurance): the upper limit of the contribution base is RMB 29,979, and the lower limit is RMB 5,996. The unit contribution rate is reduced to 4.5% (originally 6.85%) in stages according to the policy, and the individual contribution rate is 2%.

3. Unemployment insurance: the upper limit of the contribution base is 38,082 yuan, and the lower limit is 2,300 yuan. The unit contribution rate is 0.8% and the individual contribution rate is 0.2%.

4. Worker's compensation insurance: the lower limit of the contribution base is not less than 2,300 yuan, the minimum wage of Guangzhou workers, and the contribution ratio is determined according to the industry category to which the unit belongs to, with a range between 0.2% and 1.4%.

Guangzhou social security payment process:

1, individual for social security process. In Guangzhou, the individual for social security is limited to those who have Guangzhou household registration, you need to bring your ID card, a recent one-inch crownless photo, premium application and other materials to the Guangzhou Social Security Bureau, the types of insurance that can be handled include pension insurance and medical insurance.

2, the company for social security process. The social security of the employees of the enterprise unit is handled by the enterprise, and the process includes social security registration, online enrollment, declaration and deduction, employment filing and registration, unit social security registration certificate and employee social security card processing.

3, other ways of handling. Some small businesses or freelancers may choose to appoint a third-party social security agency to handle social security, or attach social security to a human resources company.

In summary, the social security contribution base for Guangzhou in 2024 sets clear minimum and maximum standards, and enterprises and individuals should calculate and pay social security fees according to these standards and the corresponding contribution ratios.

Legal basis:

Labor Law of the People's Republic of China

Article 72

Employers and workers must participate in social insurance and pay social insurance premiums in accordance with the law.

The Social Insurance Law of the People's Republic of China

Article 10

Employees shall participate in basic old-age insurance, and the employing unit and the employee*** shall pay the basic old-age insurance premiums together. Individual industrial and commercial households without employees, part-time workers who do not participate in basic pension insurance with their employing units, and other flexibly employed persons may participate in basic pension insurance and pay basic pension insurance premiums by themselves. The methods of pension insurance for civil servants and staff managed under the civil service law shall be prescribed by the State Council.