2021 Social Security base increase, need to make up for previous months' costs

2021 social security base up, need to make up the difference in the cost of the previous months.

Social security contributions have been newly adjusted, in which Anhui, Chongqing, Ningxia, Tianjin and many other places have released the upper and lower limits of the social security contribution base for 2021. After the adjustment of the base, you need to pay in accordance with the new base, so the minimum and maximum contributions to the social security of employees will also change. If the adjustment is made in July, most cities will make up the difference between January and June for participants, and those who participate below the new social security base of the Social Security Administration will need to make up the difference. But once the base is set, it won't change for a year.

To put it simply, the social security contribution base has risen, and in addition to the company's share, individuals need to make up for the amount of social security in the previous months.

Employees who have left their jobs need to make up the difference in the base of the period of employment. Note that the employee is in the employment of that period of time base to make up the difference, for example, the employee left in April, the year January-July base adjustment, that January-April base difference to be made up.

The following groups of people need to make up the difference:

1, August 2021 before the announcement of the new base of the normal payment of social security personnel;

2, January-August has been for the retirement of the personnel;

3, January-July paid the five insurance, August has not been paid for any insurance;

4, pay the flexible employment of the two insurance regardless of whether or not they are still paying. still paying, need to go to the social security office or later in the individual tax system to make up the difference between January and August.

Legal basis

The People's Republic of China Social Insurance Law

Article 2 The state establishes a social insurance system of basic pension insurance, basic medical insurance, industrial injury insurance, unemployment insurance, maternity insurance, etc., to protect the right of citizens to obtain material assistance from the state and society in old age, sickness, industrial injury, unemployment and maternity, etc., according to law. Article 86 Article 86 If an employer fails to pay social insurance premiums in full and on time, it shall be ordered by the social insurance premium collection agency to pay or make up the full amount within a certain period of time and shall be charged a late fee of five ten thousandths of a cent per day from the date of non-payment; and if the payment is not made after the expiration of the period of time, it shall be subject to a fine of not less than double and not more than triple of the amount of the unpaid premiums by the relevant administrative department.