Nanjing social security contribution standard

Legal analysis: Nanjing adopts a unified contribution base for the five insurance policies of enterprise employees. The employee's contribution base for the current year (July to June of the following year) is the average monthly wage income of the employee for the previous natural year. The upper and lower limits of the social security contribution base are adjusted annually from July onwards, according to the average growth level of on-the-job employees. For employees whose wage income exceeds the upper limit of the contribution base, the excess will not be included in the contribution base; for employees whose wage income is lower than the lower limit of the contribution base, the contribution base will be determined according to the lower limit. The upper limit of the social security contribution base for enterprise workers in Nanjing is 19,935 yuan, and the lower limit is 3,030 yuan.

Legal basis: Article 64 of the Social Insurance Law of the People's Republic of China: The social insurance fund includes the basic pension insurance fund, the basic medical insurance fund, the industrial injury insurance fund, the unemployment insurance fund and the maternity insurance fund. With the exception of the basic medical insurance fund and the maternity insurance fund, which are combined and accounted for in a single account, all other social insurance funds are accounted for in separate accounts in accordance with the type of social insurance. The social insurance fund implements the national unified accounting system.