What is the base of social security payment in 2023?

In order to thoroughly implement the spirit of the 20th National Congress of the Communist Party of China, and in accordance with the requirements of the provincial party committee on deepening the work of "one reform and two moves", it is more convenient for the majority of insured units and employees. The relevant matters concerning the provisional minimum standards for the basic old-age insurance for urban workers in our province in 2023 (including the basic old-age insurance for enterprise employees and the old-age insurance for institutions and institutions), medical insurance, industrial injury insurance and unemployment insurance (hereinafter referred to as social insurance) are hereby notified as follows:

1. According to "People's Republic of China (PRC) Social Insurance Law" and other laws and policies, the social insurance payment base of the insured employees is determined according to the average monthly salary of the insured employees in the previous year, and the upper and lower limits of the social insurance individual payment base are respectively approved according to 60% and 300% of the average salary of the employees in full-caliber urban units in the province. Flexible employees participate in the basic old-age insurance for enterprise employees, and choose an appropriate payment base between 60% and 300% of the average salary of employees in full-caliber urban units in the province last year; To participate in the basic medical insurance for employees, 60% of the average salary of employees in full-caliber urban units in the province in the previous year is the payment base.

Second, before the release of the average wage of employees in all-caliber urban units in the province in 2022, the insured units and employees can use 4 100 yuan as the provisional standard for the lower limit of the social insurance payment base in 2023, or they can continue to implement the lower limit standard of the social insurance payment base in 2022, and the insured units and employees can choose independently.

Third, after the release of the average wage of employees in full-caliber urban units in the province in 2022, if the insured units and their employees need to settle the difference in the payment base, they will implement "more refunds and less subsidies", which can be settled in stages or at one time before the end of 2023, and no late fees will be charged during the period.

Four, flexible employees to participate in the basic old-age insurance and medical insurance for enterprise employees, can be handled with reference to the above measures.

Five, social insurance agencies at all levels, the tax authorities should optimize the handling service process, carefully organize the implementation, strengthen policy publicity and interpretation, and earnestly do a good job in the implementation of the interim standard of the lower limit of the social insurance payment base in 2023.