Chongqing social security base adjustment 202 1

According to the relevant regulations, employees who participate in basic old-age insurance, basic medical insurance, unemployment insurance, work injury insurance and maternity insurance shall determine the payment base according to their average monthly salary in the previous year. However, for people whose income is too high or too low, the upper and lower limits of the payment base are set accordingly, that is, if the average salary of employees in the previous year is lower than the lower limit, the lower limit will be used as the payment base; Above the upper limit, the upper limit is used as the base of payment. If the average monthly wage is between the upper limit and the lower limit, the payment base of endowment insurance shall be determined according to my actual wage income.

The Chongqing Municipal Bureau of Human Resources and Social Security said that if the average monthly salary of insured employees in the previous year was higher than the average monthly salary of employees in the city by 300%, the approved payment base was 300%; Last year, my average monthly salary was 300% lower than that of employees in this city, and 60% higher than that of employees in this city. According to my actual average monthly salary last year, the payment base is approved; If the average monthly salary of the insured employees in the previous year is lower than 60% of the average monthly salary of the employees in the whole city, the payment base shall be approved at 60%.

Legal basis: Article 64 of the Social Insurance Law states that social insurance funds include basic old-age insurance funds, basic medical insurance funds, industrial injury insurance funds, unemployment insurance funds and maternity insurance funds. In addition to the basic medical insurance fund and maternity insurance fund combined accounting, other social insurance funds are accounted for separately according to social insurance types. Social insurance funds implement a unified accounting system throughout the country.

The social insurance fund is earmarked for special purposes, and no organization or individual may occupy or misappropriate it.

The basic old-age insurance fund will gradually implement national overall planning, and other social insurance funds will gradually implement provincial overall planning. The specific time and steps shall be stipulated by the State Council.