What is social security tax silver?

Social insurance premium payment refers to the cooperation between tax authorities and banks plus UnionPay, and the payer can pay social insurance premium through bank outlets, online banking, mobile banking software and other banking channels.

After the payment is successful, under normal circumstances, you can query the payment record and print the payment voucher within 1 2 days. If the payment fails, under normal circumstances, the payment will be returned to the original payment account within 1 to 2 days, and the payer does not need to operate.

Social insurance base, referred to as social insurance base, refers to the social insurance payment base of employees in a social security year. It is determined according to the average monthly salary and salary tax amount of the previous year declared by employees from June 1 day to February 1 day. 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.

The upper limit of the payment base refers to the fact that the wage income of employees exceeds the arithmetic average of the monthly average wage of employees in provinces and cities in the previous year by more than 300%, which is not included in the payment base. The lower limit of the payment base refers to the fact that the wage income of employees is lower than 60% of the arithmetic average of the monthly average wage of employees in provinces and cities in the previous year, and 60% of the arithmetic average of the monthly average wage of employees in provinces and cities in the previous year is the payment base.

Social insurance refers to a social and economic system that provides income or compensation for people who lose their ability to work, are temporarily unemployed or suffer losses due to health reasons. The main items of social insurance include endowment insurance, medical insurance, unemployment insurance, industrial injury insurance and maternity insurance.

The social insurance plan is organized by the government, forcing a certain group to use part of its income as social insurance tax to form a social insurance fund. Under certain conditions, the insured can get fixed income or loss compensation from the fund. It is a redistribution system, and its goal is to ensure the reproduction of material and labor and social stability.

In China, social insurance is an important part of the social security system, occupying a core position in the whole social security system. In addition, social insurance is a contributory social security. The funds are mainly paid by employers and workers themselves, and the government finances give subsidies and bear the ultimate responsibility. However, workers can only enjoy the corresponding social insurance benefits if they fulfill their statutory payment obligations and meet the statutory conditions.

legal ground

People's Republic of China (PRC) social insurance law

Article 4 Employers and individuals in People's Republic of China (PRC) shall pay social insurance premiums according to law, and have the right to inquire about payment records and personal rights and interests records, and ask social insurance agencies to provide social insurance consultation and other related services.

Individuals enjoy social insurance benefits according to law and have the right to supervise the payment of their own units.