Maximum payment base of Wuxi social security in 2023

From 65438+1 October1to 65438+February 3 1 in 2023, the minimum wage base of social security contributions in the whole province is temporarily implemented at 4494 yuan, and the maximum social security payment base in Wuxi is temporarily implemented at 24042 yuan in 2023.

Calculation method:

1. If the wage income of employees is higher than 300% of the local average wage of employees in the previous year, 300% of the local average wage of employees in the previous year will be the payment base;

2. If the wage income of employees is lower than 60% of the local average wage of employees in the previous year, 60% of the local average wage of employees in the previous year shall be the payment base;

3, the employee's salary is between 300% and 60%, according to the actual declaration. When it is impossible to determine the wage income of employees, the payment base shall be determined according to the local average wage of employees in the previous year published by the local labor department.

The social insurance payment base has upper and lower limits, and the minimum shall not be less than 60% of the average monthly salary of employees in the whole city in the previous year; employees in private enterprises, individual industrial and commercial households and employees with non-local urban hukou shall not be less than 50%; private enterprise legal persons, shareholders and individual industrial and commercial households shall not be less than100%; The maximum can not be higher than 300% of the average monthly salary of employees in the city last year. The average wage of employees in this Municipality is published annually by the Municipal Bureau of Statistics. In the same payment year, the payment base is fixed for one year and will not be changed halfway. From April to June every year, the employer shall, according to the notice of the local social insurance agency, declare the social insurance payment base of its employees in the new year.

To sum up: if the economic conditions are not bad, generally speaking, it will not exceed 300% of the arithmetic average of the average post salary in the previous year, and the excess will not be included in the payment base, with a minimum of 60%.

Legal basis:

People's Republic of China (PRC) social insurance law

Article 90

If the social insurance premium collection agency arbitrarily changes the base and rate of social insurance premium payment, resulting in underpayment or overpayment of social insurance premium, the relevant administrative department shall order it to recover the social insurance premium that should be paid or refund the social insurance premium that should not be paid; The directly responsible person in charge and other directly responsible personnel shall be punished according to law.