Fuzhou social security payment base

Fuzhou social security payment base refers to the upper limit of wage income used to calculate social insurance premiums and housing provident fund, which should be determined according to the corresponding regulations.

Fuzhou social security payment base refers to the upper limit of wage income used to calculate social insurance premiums and housing provident fund. According to the Implementation Measures of Fujian Province and the Management Measures of Fuzhou Residents' Basic Medical Insurance, the social security payment base in Fuzhou should be adjusted according to different social security projects and payment methods. Specifically: 1. Social insurance premium payment base: (1) Basic old-age insurance, unemployment insurance, industrial injury insurance and maternity insurance for urban employees: The adjustment standard of social insurance payment base for employees in Fuzhou is generally 50%, 60% or 70% of the average salary of employees in the whole city in the previous year, and the specific proportion is formulated and announced by the Municipal Human Resources and Social Security Bureau; (2) Basic medical insurance: determined according to the per capita disposable income of local residents 1.5 times. 2. Payment base of housing provident fund: (1) Payment by enterprises and employees: Fuzhou housing provident fund is determined according to 70% of the average monthly salary of employees in the city in the previous year; (2) Individual payment: the payment base is 70% of my average monthly salary in the previous year. It should be noted that the adjustment of social security payment base should comply with the relevant provisions of the state, province and city, and be announced to employees and employers in a timely manner to ensure legal compliance.

What is the relationship between Fuzhou social security payment base and personal actual income? Fuzhou social security payment base is used to calculate the upper limit of social insurance premium and housing provident fund payment, which is related to personal actual income, but not exactly the same. For the case that the payment base is lower than the individual's actual income, the social insurance premium and housing accumulation fund that should be paid shall be calculated according to the actual income; For the case that the payment base is higher than the actual income of the individual, the payment amount can be calculated according to the payment base.

Fuzhou social security payment base should be determined according to the corresponding regulations, which is of great significance to both employees and employers. In actual operation, we should pay attention to abide by the relevant regulations and announce the adjustment information to employees and employers in time to ensure legal compliance.

Legal basis:

"Measures for the Implementation of Fujian Province" Article 42 Social insurance premiums shall be paid according to the payment base of social insurance premiums stipulated in these Measures.