Dongguan social security payment base 2024

In 2024, the upper limit of Dongguan social security payment base is 2642 1 yuan, and the lower limit is 4546 yuan.

The social security payment base is determined according to different types of insurance:

1. The upper limit of social basic old-age insurance (enterprise) payment base is 2642 1 yuan, and the lower limit is 4546 yuan.

2. The upper limit of unemployment insurance payment base is 23,442 yuan, and the lower limit is 1.900 yuan.

Proportion of social security contributions in Dongguan:

1, endowment insurance. The unit contribution ratio is 14%, and the individual contribution ratio is 8%.

2. Medical insurance. The unit contribution rate is 7.5% (of which 1% is supplementary medical insurance) and the individual contribution rate is 2%.

3. Unemployment insurance. The proportion of unit payment is 0.5% and 0.5% to 0.8% respectively according to the difference between Dongguan household registration and non-Dongguan household registration.

4. Work injury insurance. The unit payment ratio is 0. 1% to 1.5%, and individuals do not need to pay.

5. Maternity insurance. The unit contribution rate is 0.5%, and individuals do not need to pay.

To sum up, the setting of social security payment base in Dongguan in 2024 reflects the protection of social security rights and interests of employees with different income levels, and the clear proportion of payment is helpful for employees and units to plan social security payment reasonably.

Legal basis:

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

Article 10

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 its 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.