Nantong minimum social security contribution standard 2022

The minimum social security contribution base in 2022 is 4250 yuan, each unit reported the social security contribution base, if it is lower than the minimum standard, you need to calculate the social security costs in accordance with the minimum social security contribution base.

1, Nantong social security monthly minimum payment how much money?

Social security costs are borne by the unit and the individual part of the proportion, and the proportion of employee social security is fixed. In accordance with the law, social security employers and individuals have to bear 16% and 8% of the pension insurance, 9% and 2% of the medical insurance, 0 yuan and 10 yuan of the major medical insurance, 0.5% and 0.5% of the unemployment insurance, 0.4% and 0% of the workers' compensation insurance. Directly in accordance with the minimum standard enrollment social security costs units have to pay $ 1,100.75, individual employees have to pay $ 456.25.

①Concept

Social insurance is one of the most important components of the social security system. Therefore, when discussing the history of social insurance one cannot take social insurance out of social security.

Social insurance is a system in which the state, through legislation, compels the establishment of a social insurance fund to give necessary material help to workers participating in labor relations in case of incapacity or unemployment. Social insurance is not for profit.

Social insurance is mainly through the mobilization of social insurance fund, and within a certain range of social insurance fund to implement the co-ordination of transfer to the workers encountered in the labor risk to give the necessary help, social insurance for workers to provide basic livelihood protection, as long as the workers meet the conditions to enjoy the social insurance, i.e., either with the employer to establish a labor relationship, or has been in accordance with the provisions of the payment of social insurance premiums, you can enjoy social insurance. As long as the worker meets the conditions for enjoying social insurance, i.e., either has established a labor relationship with the employer or has paid the required social insurance premiums, he or she will be entitled to social insurance. Social insurance is the core content of the social security system.

②Methods of collecting social insurance premiums

1. Proportional premium system

This method is based on the wage income of the insured, a certain percentage, so as to collect premiums. The main purpose of social insurance is to compensate the insured for the loss of income during the period of risky accidents in order to maintain a minimum living, so it is necessary to refer to the income on which the insured normally depends, on the one hand, as a measure of the standard of payment, and on the other hand, as the basis for the calculation of premiums.

The greatest defect of the proportional premium system based on work is that the burden of social insurance is directly linked to wages. Whether both employers and employees bear the burden of social insurance premiums or one of them does, the burden of social insurance is manifested in an increase in the cost of labor, and the result will be the crowding out of labor by capital, which will lead to an increase in unemployment.

2. Equalization of premiums

This means that the same amount of premiums is charged regardless of the income of the insured or the employer. The advantage of this system is that the calculation is simple, easy to implement; and the countries that use this method of collecting insurance premiums, in its payment, generally also use the equalization system, with the meaning of equal income and expenditure. However, its defect is that low-income people and high-income people pay the same premiums, in terms of affordability is obviously unfair.

Legal basis

The Social Insurance Law of the People's Republic of China

Article 4 Employers and individuals in the territory of the People's Republic of China shall, in accordance with the law, pay social insurance premiums, and shall have the right to inquire about the records of contributions and individual rights and interests, and to request the social insurance administration organizations to provide social insurance consulting and other related services. Individuals enjoy social insurance benefits in accordance with the law, and have the right to supervise the payment of contributions for them by their own units.

Article 74 The social insurance institutions shall obtain the data necessary for social insurance work through business operation, statistics and investigation, and the units and individuals concerned shall provide them in a timely and truthful manner. Social insurance agencies shall establish files for employers in a timely manner, keep complete and accurate records of social insurance data such as the number of persons participating in social insurance and the amount of contributions paid, and properly keep the original vouchers for registration and declaration and the accounting vouchers for payment and settlement. Social insurance agencies shall keep timely, complete and accurate records of individual contributions to social insurance and contributions made by employers on their behalf, as well as records of individual rights and interests, such as the enjoyment of social insurance benefits, and regularly send individual rights and interests record sheets to the individual free of charge. Employers and individuals can inquire and check their contribution and social insurance entitlement records with the social insurance agency free of charge, and request the social insurance agency to provide social insurance consulting and other related services.