Nanjing social security base declaration time 2023

Reporting time of Nanjing social insurance payment base in 2023:

65438+20231October 1 1 till March 6, 2023.

How to determine the payment base:

Insured units declare payment of wages based on the wage income of employees in 2022, and the wage income within the upper and lower limits of the payment base is the payment base. If the wage income is higher than the upper limit, the upper limit shall be the base of payment, and if the wage income is lower than the lower limit, the lower limit shall be the base of payment.

An employee joined a company in March 2022 and was insured. From March 2022 to February 2022, the total amount of wages payable was 85,000 yuan.

Then the employee's annual payment salary in 2023 is 102000 yuan (that is, 85000 ÷10×12 =102000).

Second, the reporting requirements

1

Employers and individual industrial and commercial households with employees shall truthfully declare according to the monthly average level of the total wage income of the insured in the previous year (including wages, bonuses, various allowances and subsidies, overtime wages, etc.). ).

2

If the monthly payment base of employees declared by the unit exceeds the upper limit of the published payment benchmark or is lower than the lower limit of the payment benchmark, the social insurance agency shall make unified adjustment according to the regulations after the publication of the payment benchmark. The payment base is determined by 1 10% of the employee payment base of the undeclared unit for more than one month, and various social insurance premiums are levied according to regulations.

three

Individual industrial and commercial households and flexible employees can declare individual contributions within the range of 60%-300% of the province's average annual salary. Undeclared personnel, in the latest published payment benchmark, the original payment base remains unchanged, exceeding the upper limit of the published payment benchmark or lower than the lower limit of the payment benchmark, shall be uniformly implemented by the social insurance agency according to the regulations.

Third, the declaration method and time

Insured units and individual industrial and commercial households with employees can log in to the "Zhejiang government service network" and enter the online newspaper system to declare themselves. Individual industrial and commercial households without employees and flexible employees can adjust the payment ratio at the local social security agency window.

Declaration time: May 17 to June 20th.

Reminder: As the online processing channel has just been resumed on May 6th18th, if the online reporting system runs slowly, please postpone reporting the wrong peak for a few days.

Legal basis:

Article 12 of the Social Insurance Law of People's Republic of China (PRC)

The employing unit shall pay the basic old-age insurance premium according to the proportion of the total wages of its employees stipulated by the state, and record it in the basic old-age insurance pooling fund.

Employees shall pay the basic old-age insurance premium in accordance with the proportion of wages stipulated by the state and record it in their personal accounts.

Article 15 of the Social Insurance Law of People's Republic of China (PRC)

The basic pension consists of overall pension and individual account pension.

The basic pension is determined according to factors such as individual cumulative payment years, payment wages, average salary of local employees, personal account amount, average life expectancy of urban population, etc.

Article 35 of People's Republic of China (PRC) Social Insurance Law

The employer shall pay the work-related injury insurance premium according to the total wages of its employees and the rate determined by the social insurance agency.

Social security payment base, referred to as social security 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.

(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;

(two) the wage income of employees is lower than 60% of the local average wage of employees in the previous year, with 60% of the local average wage of employees in the previous year as the payment base;

(3) If the employee's salary is between 300% and 60%, it shall be declared according to the facts. 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. Social security will regularly check the base every year (March or July, in different places), and declare a new base according to the average monthly salary of employees in the previous year. It is necessary to prepare proof of these payroll.

The relationship between social security base and wages: the social security payment base should be based on the wages that workers should pay.

According to the provisions of the Social Insurance Law, the base for employers to pay social insurance premiums is determined by the total wages of their employees, and the base for employees to pay is determined by their own wages.

But in practice, it is based on my average monthly salary last year, and there are upper and lower limits. How much depends on the actual situation in each region.

Generally, if my average monthly salary is lower than 60% of the local average monthly salary, I will pay 60% of the local average monthly salary; If it exceeds 300% of the average monthly salary of local employees, it shall be paid according to 300% of the average monthly salary of local employees, and the excess part shall not be included in the base of payment salary.

Therefore, after reading the above contents, it is not difficult to find that social security is a kind of insurance belonging to the social security bank, and the state has indeed made corresponding requirements for the social security payment base, and promulgated the Social Insurance Law of People's Republic of China (PRC), which binds individuals and units by law.