Is the medical insurance base the same as the provident fund base?

The payment bases of social security, provident fund and medical insurance are all different, and such problems do exist. But in theory it should be the same. The deposit base of housing provident fund: the deposit of housing provident fund for employees and units shall refer to 5% ~12% of the average monthly salary of employees in the previous year; The social security payment base is 60% to 300% of the average social wage. The essence of the two is different, and the actual deposit base will be different, but most of them are the same.

The first is the determination of the payment base.

The determination of the payment base shall be calculated according to the average monthly salary of the employees in the previous year.

The total wages of employees are determined according to the National Bureau of Statistics 1990 "Provisions on the Composition of Total Wages". It mainly includes hourly wages, piece-rate wages, bonuses, subsidies, overtime wages, wages paid under special circumstances and so on. People's composition of wage determination is often different, so the confirmed payment base is also different.

But in fact, in many areas, due to the implementation of the payment base verification system, employers can independently declare the payment bases of social security, provident fund and medical insurance, and because the three departments are managed separately, it is possible that the payment bases of the three departments are different.

Second, the social security payment base.

According to the Notice of the Social Insurance Management Center of the former Ministry of Labor and Social Security on Issues Concerning Standardizing the Base of Social Insurance Payment, the basis for the verification of the base of social insurance payment is the Provisions on the Composition of Total Wages issued by the National Bureau of Statistics 1990.

In reality, the social security payment base includes the medical insurance payment base, which should be approved within the upper and lower limits stipulated by the state. The current policy is based on the average social wage of urban workers with full caliber. The maximum is not more than 300% of the total social wage, and the minimum is not less than 60%.

However, local social security policies are not uniform, and some areas directly determine the payment base according to the total wages of enterprise employees. For example, an enterprise has 100 employees. Last year, the average monthly salary was 5,000 yuan, and the enterprise approved the payment base according to 500,000 yuan. For example, in Nanchang, 6% of the total wages of employees in the above-mentioned years are paid by the employer, and employees in the post should pay 2% of their own wages.

Three, the housing provident fund payment base policy.

The payment base policy of housing provident fund varies from place to place, especially the upper and lower limits of the payment base. It is not the same as the social security payment base.

The minimum payment base in Qingdao is not 60% of the average social wage, but the minimum wage standard. The minimum wage standard is even an average, because the minimum wage standard used in Qingdao urban area in October19 and1~ May is18/0 yuan, and in June ~1February is 19 10 yuan.

The upper limit of the maximum payment base is approved according to the social average wage of employees in non-private units in cities and towns in Qingdao last year, reaching 227 10 yuan. It is more than 7000 yuan higher than the average wage in the whole province, and three times as much as the 16347 yuan used by the social security department in Qingdao.

legal ground

Article 12 of the Social Insurance Law, the employing unit shall pay the basic old-age insurance premium in proportion to the total wages of its employees as stipulated by the state, and record it in the basic old-age insurance pooling fund.