Jiangsu social security base high temperature allowance

I. Provisions on the payment base of social insurance: The monthly payment base of this year is based on the monthly average of the employees' total wage income in the previous year, in which: the new employees of this unit take the full-time wage income of the employee in the month of employment as the payment base; The insured unit takes the sum of the monthly payment bases of all the insured employees of the unit as the monthly payment base of the unit. The total wage income of employees in the previous year refers to all monetary income obtained by employees in the whole calendar year from June 65438+1 October1February 3 1 last year, including hourly wages, piecework wages, bonuses, allowances and subsidies, overtime wages and wages paid under special circumstances. In view of the diversification of wage payment forms of employers, employees should pay attention to the following aspects when determining the payment base: (1) Social insurance premiums, housing accumulation funds and personal adjustment taxes directly withheld from employees' wages should be included in the payment base. (2) The transportation subsidies, telephone subsidies, missed meals subsidies, festival fees, high temperature, high altitude, underground, toxic and harmful special post allowances paid by the unit to employees in the form of cash or bank deposits should be included in the payment base. (3) The wages paid by the unit to individual employees through after-tax profit commission or dividend should be included in the payment base. (4) Employees who implement the basic salary system will be included in the payment base according to their turnover or business performance. (5) after the implementation of business contracting or cost contracting, the unit will no longer reimburse the travel expenses of its employees, and 60% of its contracted income should be included in the payment base. Two, your unit should implement the social insurance base according to the above provisions, and can not be changed at will. In case of violation of social insurance laws and regulations, concealment, omission or underreporting of social insurance payment base, which infringes upon the legitimate rights and interests of workers, workers can complain and report to local social security agencies or labor security supervision agencies. According to Article 27 of the Regulations on Labor Security Supervision (Order No.423 of the State Council), the administrative department of labor security shall order it to make corrections and impose a fine of not less than 3 times the salary/kloc-0.

Further reading: How to buy insurance, which is good, and teach you how to avoid these "pits" of insurance.