How to fill in the total amount of wages in the annual settlement of social insurance premiums?

How to fill in the total amount of wages for the settlement period in the annual settlement declaration form of social insurance premiums

The total amount of wages for the settlement period in the annual settlement declaration form of social insurance premiums should be filled in with the total amount of wages of all the employees from January to December of the whole year. Generally speaking, it is the amount of wages payable in the general ledger.

Total wage calculation caliber: according to the National Bureau of Statistics of the relevant documents, the total amount of wages refers to the unit in a certain period of time directly paid to the total amount of labor remuneration of all employees of the unit, by the hourly wage, piecework wages, bonuses, overtime and overtime wages, wages, allowances and subsidies paid under special circumstances, and so on. All items that should be included in the total wages of employees according to the regulations of the National Bureau of Statistics shall be included in the total wages of employees by each contributing unit regardless of their sources of funding and forms of payment, i.e., whether they are charged under the salary account or under other funds other than the salary account; whether they are included in the cost or not; whether they are included in the regulations for the collection of personal income tax or exempted from personal income tax; whether they are paid in money or in kind shall be included in the total wages of all employees of the unit. paid in money or in kind should be included in the calculation of the total wages of all employees to determine the contribution base.

How do I fill out the annual social insurance premium declaration form?

I. This form is for annual settlement only, and is not to be declared in the monthly declaration of December of the period to which it belongs. Contributors to the settlement please fill out the first "social insurance premium salary over the upper limit adjustment calculation details" (1), "social insurance premium salary below the lower limit adjustment calculation details" (2) (the above two tables are not electronically declared, should be reported together with other paper returns to the competent local tax bureau), and then fill out the schedule "summary of social insurance premium payroll adjustment items", the schedule declared successfully, and then fill out the main form "annual social insurance premiums Please fill in all the data completely and accurately after the successful declaration of the schedule, and then fill in the main form "Annual Settlement Return of Social Insurance Premiums". The personal data transmitted by the social security department in the same month will be automatically transferred by the system, and will no longer be displayed or required to be confirmed by the contributing units.

Schedule "Summary Table of Adjustment Items of Social Insurance Premium Wages"

1. Increase Items

Increase Item 1 "Below the Lower Limit": refers to the amount of increase that is less than the lower limit according to the calculation result of "Detailed Table of Calculation of the Adjustment of the Wages of Social Insurance Premiums Below the Lower Limit" (2);

Increase Item 2 "Other": refers to the increase of the amount of the wages of all workers that should be counted as part of the total wages but are not counted as part of the total wages of all workers in accordance with policy regulations. The total wages of all employees but did not take into account the amount of the increase.

2. Deduction Items

Deduction Item 1 "Exceeding the ceiling": refers to the amount of deduction exceeding the ceiling based on the calculation results of the "Calculation Schedule for Adjustment of Wages in Excess of the Ceiling of Social Insurance Premiums" (1);

Deduction Item 2 "Expatriates": refers to the amount of payroll deduction for expatriates who have not yet participated in the insurance in the city in compliance with the policy;

Deduction Item 3

Deduction Item 3

Deduction Item 2 "Expatriate": refers to the amount of payroll deduction of foreigners who are not yet insured in the city in compliance with the policy;

Deduction Item 3

"Foreign insured": refers to the amount of payroll deduction for those who have been insured in the head office of foreign branches (non-independent legal persons) in accordance with the policy (payroll between independent legal persons cannot be deducted), as well as the amount of payroll deduction for those who have been paid by the local head office and have been insured by foreign branches (non-independent legal persons) in accordance with the policy (payroll between independent legal persons cannot be deducted);

Decrease Item 3

Deduction item 4 "Statutory non-participation": refers to the remuneration paid to retired employees, which has been included in the total wages of all employees, and the remuneration paid to those who have reached the statutory retirement age, which has been included in the total wages of all employees;

Deduction item 5 "Others": refers to the amounts (such as those paid to students) which, according to the policy, will be excluded from the total wages of all employees, but will be accounted for in the financial treatment of the employees. Amounts (such as payments to students working and thrifting expenses);

5. Fill in the "deductible items amount" is automatically generated by the computer and transferred to the main table, the result of the calculation of the adjustment project is to increase the contribution base, "deductible items amount" is a negative number.

Third, the main form of the annual settlement of social insurance premiums return

The fourth column of the main table to fill in the annual January-December total wages of all employees, the rest of the columns of the main table by the local tax department to extract the information from the database and the schedule of the data generated by the computer.

Fourth, the 2012 annual settlement should be used in 2011 the province's average wage standard for on-the-job workers, in accordance with the local wage level accounting.