20 13 social security payment standard

Social security payment standards are as follows:

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 used as 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 three hundred and sixty percent, 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 administrative department.

Urban enterprises and institutions pay unemployment insurance premiums at 2% of total wages. Employees of urban enterprises and institutions pay unemployment insurance premiums according to one percent of their wages. Farmers contract workers recruited by urban enterprises and institutions do not pay unemployment insurance premiums. The basic medical insurance premium is paid by both the employer and the employee.

1. What is the payment standard of social insurance premium?

The payment standard of social insurance premium is calculated according to the employee's own salary.

The units and payers mentioned in these Regulations refer to the units and individuals that should pay social insurance premiums in accordance with relevant laws, administrative regulations and the provisions of the State Council.

Social insurance base, referred to as social insurance base, refers to the social insurance payment base of employees in a social security year. It is determined according to the average monthly wage income of employees from June 1 day to February 1 day in the previous year. The social insurance payment base is an important basis for calculating the social insurance premiums and social insurance benefits paid by employers and their employees. There are upper and lower limits, depending on the actual situation in each region.

Second, how to stipulate the upper and lower limits of the social insurance base?

1, the upper limit of the payment base means that the part where the wage income of employees exceeds the arithmetic average of the monthly average wage of employees in provinces and cities in the previous year is not included in the payment base.

2. The lower limit of the payment base refers to the fact that the wage income of employees is lower than 60% of the arithmetic average monthly wage of employees in provinces and cities in the previous year, and 60% of the arithmetic average monthly wage of employees in provinces and cities in the previous year is the payment base.

3. The base of social insurance payment has upper and lower limits, and the minimum can not be lower 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 non-local urban hukou employees shall not be lower than 50%, and private enterprise legal persons, shareholders and individual industrial and commercial households shall not be lower 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.

4. The payment base shall be fixed for one year in the same payment year and shall not be changed halfway. From April to June every year, the employer shall declare the social insurance payment base of its employees in the new year according to the notice of the local social insurance agency.

Third, how to determine the social insurance base?

1. Individual employees take the monthly average of their total salary income in the previous year as the monthly payment base of this year, in which: the new employees of this unit take the full salary income of the employee in the starting month 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.

2. 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 October1June 65438+February 3 1 last year, including hourly wages, piece-rate wages, bonuses, allowances and subsidies, overtime wages and wages paid under special circumstances.

3. 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) All social insurance premiums, housing accumulation funds and individual tax adjustments directly withheld and remitted by the unit from employees' wages are all included in the payment base.

(2) The transportation subsidies, telephone subsidies, lunch 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.

Legal basis:

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

Tenth employees should participate in the basic old-age insurance, and employers and employees should pay the basic old-age insurance premium.

Individual industrial and commercial households without employees, part-time employees who have not participated in the basic old-age insurance in the employer and other flexible employees can participate in the basic old-age insurance, and individuals pay the basic old-age insurance premium.

The measures for the endowment insurance of civil servants and staff managed by reference to the Civil Service Law shall be formulated by the State Council.

Eleventh basic old-age insurance to implement the combination of social pooling and individual accounts.

The basic old-age insurance fund consists of employers, individual contributions and government subsidies.