202 1 New Social Security Payment Policy

Legal analysis: 202 1 The new policy of individual social security payment is as follows:

The social security payment base generally refers to the salary of the current month. The social security payment base is 60%-300% of the average social wage. For example, the average social wage 1000 yuan, and the payment base can be 600 yuan-3,000 yuan.

Social security is divided into units and individuals. Specific social security contributions are as follows:

Endowment insurance, units and individuals pay 20% and 8% respectively;

Medical insurance, units and individuals pay 12% and 2% respectively;

Unemployment insurance, units and individuals pay 2% and 0% respectively;

Maternity insurance units pay 0.60%, and individuals do not pay;

Work-related injury insurance units pay 2%, and individuals do not pay.

Take Sichuan Province as an example: (2) Increase the payment base of individual industrial and commercial households and flexible employees. The lower limit of the basic old-age insurance payment base for enterprise employees is in accordance with the proportion stipulated in the Notice of the General Office of Sichuan Provincial People's Government on Strengthening the Income and Expenditure Management of Enterprise Employees' Old-age Insurance Fund (Chuanfufa [2018] No.59), in which: 20 19 is 50% of the average salary of employees in full-scale urban units in the province in the previous year, and the upper limit of the payment base is 55% in 2020. From May 19 and 1, individual industrial and commercial households and flexible employees can choose an appropriate payment base between the upper and lower limits of the payment base, and the specific payment base grade will be determined by all localities in line with the principle of convenient and standardized management.

Legal basis: Notice of the General Office of Sichuan Provincial People's Government on Printing and Distributing the Implementation Measures for Reducing Social Insurance Rate in Sichuan Province.

(1) Adjust the calculation caliber of the average wage of employees. According to the Comprehensive Plan and the relevant requirements of Ministry of Human Resources and Social Security and the Ministry of Finance, from May 1 day in 2009 to May 1 day in 2009, the upper and lower limits of the individual contribution base of social insurance were approved, and the social insurance contribution base of some insured persons and enterprises was reasonably reduced on the basis of the average salary of employees in non-private units in cities and towns and the average salary of employees in full-caliber urban units weighted by the average salary of employees in urban private units in the previous year. After adjusting the calculation caliber of the average wage of employed persons, the calculation method of 20 19 basic pension will remain unchanged for the time being, and the transitional measures in the future will be separately formulated by the Ministry of Human Resources and Social Security in conjunction with the financial department in accordance with the relevant provisions of the state to ensure the smooth convergence of the treatment level of retirees.

(2) Improve the payment base of individual industrial and commercial households and flexible employees. The lower limit of the basic old-age insurance payment base for enterprise employees is in accordance with the proportion stipulated in the Notice of the General Office of Sichuan Provincial People's Government on Strengthening the Income and Expenditure Management of Enterprise Employees' Old-age Insurance Fund (Chuanfufa [2018] No.59), in which: 20 19 is 50% of the average salary of employees in full-scale urban units in the province in the previous year, and the upper limit of the payment base is 55% in 2020. From May 19 and 1, individual industrial and commercial households and flexible employees can choose an appropriate payment base between the upper and lower limits of the payment base, and the specific payment base grade will be determined by all localities in line with the principle of convenient and standardized management.

After adjusting the calculation caliber of the average wage of employed persons, the specific standards for the upper and lower limits of the individual contribution base of the annual endowment insurance shall be determined and announced by the human resources and social security department in conjunction with the financial department on the basis of the announcement of the average wage of employed persons in all urban units in the province issued by the Provincial Bureau of Statistics.