Guangzhou social security base standard 2023

In 2023, the social security payment standard in Guangzhou is: the minimum payment base for unemployment insurance and industrial injury insurance is 2 100 yuan, and the maximum payment base for medical insurance, maternity insurance and unemployment insurance is 27,960 yuan. The minimum payment base for medical insurance and maternity insurance is 5592 yuan, and the maximum payment base for old-age insurance is 190 14 yuan.

The social security payment standard for employees in Guangzhou is 202 1 year as follows:

1. Upper limit of social security payment base: 7647*300%=2294 1 yuan/month;

2. The lower limit of social security payment base: 7647*60%=4588 yuan/month.

According to the data released by official website, Guangzhou Human Resources and Social Security Bureau, the average wage of Guangdong employees in 20021year was 7647 yuan; Then the upper and lower limits of the social security contribution base are 60% and 300% of the average salary. The proportion of social security contributions consists of individual contributions and unit contributions. The provisions of social security contributions vary from region to region, and the base is the total wages. Because the payment base and compensation base of the five major social insurance types, such as pension, work-related injury, medical care, maternity and unemployment, are linked to the average salary of employees in the previous year, the increase of the average salary level will bring about the adjustment of various social insurance types.

Social security payment base: it is the benchmark for workers and employers to pay social insurance, specifically the local average monthly salary standard of Zheng Zixue in the previous year. According to this benchmark, workers and employers will determine their own expenses. The social security payment base is 60%-300% of the average social wage.

If the employee forms a labor relationship with the employer, the employee can enjoy many welfare benefits stipulated by law.

1, the upper limit of the payment base means that the part where the wage income of employees exceeds the arithmetic average of the monthly average wage of employees in provinces and cities in the previous year is not included in the payment base;

2. 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 monthly wage of employees in provinces and cities in the previous year, and 60% of the arithmetic average monthly wage of employees in provinces and cities in the previous year is the payment base.

3. There are upper and lower limits on the base of social insurance payment, and the minimum can not be lower than 60% of the average monthly salary of employees in the city last year (employees of private enterprises, individual industrial and commercial households and employees).

202 1, the payment standard of Guangzhou social security is that the proportion of individual contributions is 2% for medical care, 8% for old-age care and 0.2% for unemployment, and the childbearing individuals do not pay, and the unemployed individuals do not pay. The payment base is the monthly average of personal income tax wages and salary income declared by me in the previous year. The endowment insurance for urban and rural residents can choose one to seven files to pay monthly, quarterly and annually.

Legal basis:

Article 10 of People's Republic of China (PRC) Social Insurance Law

Employees shall participate in the basic old-age insurance, and the employer and employees shall jointly pay the basic old-age insurance premium.

Individual industrial and commercial households without employees, part-time employees who have not participated in the basic old-age insurance in the employer and other flexible employees can participate in the basic old-age insurance, and individuals pay the basic old-age insurance premium.

The measures for the endowment insurance of civil servants and staff managed by reference to the Civil Service Law shall be formulated by the State Council.

Article 12 The employing unit shall pay the basic old-age insurance premium according to the proportion of the total wages of employees stipulated by the state and record it in the basic old-age insurance pooling fund.

Employees shall pay the basic old-age insurance premium in accordance with the proportion of wages stipulated by the state and record it in their personal accounts.

Individual industrial and commercial households without employees, part-time employees who have not participated in the basic old-age insurance in the employing unit and other flexible employees who have participated in the basic old-age insurance shall pay the basic old-age insurance premiums in accordance with state regulations and record them in the basic old-age insurance pooling fund and individual accounts respectively.