Shanghai Five Insurance and One Gold Payment Standard 2023

Payment standard of five insurances and one gold in Shanghai in 2023

1. The standard payment period is from July 2023 1 day to June 30, 2024.

2. The payment base is 12 183.

3. At present, the lower limit of Shanghai social five insurance and one gold payment base is 73 10.

4. At this stage, the upper limit of Shanghai's five insurance and one gold payment base is 36,549.

The calculation method of Shanghai's five insurances and one gold payment is as follows:

Payment of five insurances and one gold refers to the act of participating in various social insurances and paying premiums. Generally refers to the payment of social endowment insurance, medical insurance, unemployment insurance, work injury insurance and maternity insurance. The payment of five insurances and one gold is divided into two parts: the unit payment part and the individual payment part. The payment of five insurances and one gold should be based on the pre-tax salary of employees, but the salary of salaried employees is low or high. Those with low wages can only reach the statutory local minimum wage level, and those with high wages can reach dozens or even hundreds of times the average social wage level.

In order to narrow the gap, the payment base is set at 60% ~ 300% of the average social wage. If the wages paid by employees are higher than the average social wage of last year by 300%, the base of payment shall be 300% of the average social wage of last year. If the wages paid by employees are lower than 60% of the average social wage in the previous year, 60% of the average social wage in the previous year shall be the base of payment. For example, the average social wage 1000 yuan, the payment base can be 600 ~ 3000 yuan.

Under normal circumstances, the determination of employees' payment wages is not based on the actual salary of the month, but on the average monthly salary of employees in the previous year. Taking Beijing as an example, before April 1 every year, the human resources department of the unit will confirm the average monthly salary of the previous year (June 65438+1October/kloc-0+June 65438+February 3 1), and on this basis, determine the social security payment base from April of that year to March of the following year.

The statistical caliber of employees' wages should be calculated in strict accordance with the laws and regulations of the Bureau of Statistics on the composition of total wages. The total wage consists of six parts: hourly wage, piece-rate wage, bonus, allowance and subsidy (except for travel allowance, missed meal allowance and one-child allowance), overtime pay and salary paid under special circumstances. According to the different types of insurance with different payment bases, it is calculated according to different payment ratios.

Endowment insurance, endowment insurance, unemployment insurance, industrial injury insurance and maternity insurance in social security are all calculated according to a certain proportion. Among them, the payment of endowment insurance is 20% of the total wages paid by the unit and 8% of the payment base paid by the individual, while that of medical insurance is generally 8% paid by the employer and 2% paid by the individual, generally 2% paid by the employer and 1% paid by the individual.

Both work-related injury insurance and maternity insurance are paid by the employer, and the general payment ratio is 1% and 0.5% respectively, and employees do not have to pay.

The payment ratios of five insurances and one gold are respectively:

1, endowment insurance, units and individuals pay 20% and 8% respectively;

2, medical insurance, units and individuals pay 12%, 2% respectively;

3. Unemployment insurance, units and individuals pay 2% and 0% respectively;

4, maternity insurance units to pay 0.60%, individuals do not pay;

5, work-related injury insurance units pay 2%, individuals do not pay.

Adjustment time for payment of five insurances and one gold in Shanghai:

About July. Under normal circumstances, in July every year, China will adjust the payment base of five insurances and one gold, which is determined according to the average social wage of the previous year.

While adjusting the payment base of five insurances and one gold in China, the Social Security Bureau will also require institutions to declare the payment base according to the average monthly salary of employees in the previous year. The principle of adjustment is to take an average value according to the total wage income of the corresponding employees in the previous year to get a new payment base for that year. After getting the new payment base, the corresponding employees need to pay the insurance premium according to the new payment base.

After the new payment base of five insurances and one gold was determined in July of that year, it was implemented from July and continued to be adjusted in June of the following year.

To sum up, every social worker has to pay five insurances and one gold, not only because of the legal provisions, but also because five insurances and one gold can bring certain protection to our lives, especially in medical care, pension and housing.

Legal basis:

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

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The state establishes social insurance systems such as basic old-age insurance, basic medical insurance, industrial injury insurance, unemployment insurance and maternity insurance, so as to guarantee citizens' right to receive material assistance from the state and society in accordance with the law when they are old, sick, injured, unemployed and have children.