Units to participate in the basic old-age insurance payment base for urban workers (how to calculate the basic old-age insurance payment base for urban workers)

How to calculate the payment base of unit endowment insurance

Determination of payment base of social insurance units;

First, the base for the insured units to pay the basic old-age insurance premium can be the total wages of employees, or the sum of total wage base of individual employees of this unit, but it should be unified as an approved method in the whole province.

In principle, the base of the basic old-age insurance premium paid by employees in the unit is the average monthly salary of employees in the previous year, which is approved within the range of 60%-300% of the average monthly salary of local employees.

Under special circumstances, the determination of the individual payment base shall be approved according to the relevant provisions of the Notice of the General Office of the former Ministry of Labor on the Interim Measures for the Administration of Individual Accounts of Employees' Basic Endowment Insurance.

The approval of the individual payment base shall be implemented in accordance with the relevant provisions of the State Council's decision on improving the basic old-age insurance system for employees.

Second, the basic medical insurance, unemployment insurance, industrial injury insurance and maternity insurance paid by the insured units are the total wages of employees, and the individual contribution base of basic medical insurance and unemployment insurance is my salary. In order to facilitate the collection, the average monthly salary of an individual in the previous year can be used as the payment base.

Legal basis:

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

Article 60 The employing unit shall declare on its own and pay social insurance premiums in full and on time. Except for legal reasons such as force majeure, the payment shall not be postponed or reduced. The social insurance premiums that employees should pay shall be withheld and remitted by the employer, and the employer shall inform me of the details of paying social insurance premiums on a monthly basis.

Individual industrial and commercial households without employees, part-time employees who have not participated in social insurance in the employing units and other flexible employees can pay social insurance premiums directly to the social insurance premium collection agencies.

Sixty-first social insurance fee collection agencies shall collect social insurance premiums in full and on time according to law, and regularly inform employers and individuals of the payment situation.

How to calculate the payment base of basic old-age insurance for urban workers?

The base of 20 16 years old-age insurance is:

1. The minimum and maximum standards for employers and employees to pay urban employees' basic old-age pension, urban employees' basic medical care, unemployment, work injury and maternity insurance premiums are 28 12 yuan and 14058 yuan respectively. The minimum standard of social insurance payment base for agricultural workers who participate in endowment insurance, medical insurance and industrial injury insurance in advance is 2 109 yuan.

2. The base for urban individual industrial and commercial households and flexible employees to pay the basic old-age insurance premium is 6047 yuan. If it is really difficult to pay according to 6047 yuan, you can choose to determine the payment base between 6047 yuan and 29 12 yuan. The base for flexible employees to pay the basic medical insurance premium is 29 12 yuan.

3. The social insurance subsidy base for self-employed individuals with flexible employment is 29 12 yuan.

4. The payment base of social insurance subsidies for middle-aged and elderly flexible employees in the trusteeship center is 28 12 yuan.

5. The payment base for those who are receiving unemployment insurance benefits to participate in basic medical insurance and maternity insurance for urban workers is 28 12 yuan.

6 by the civil administration of disabled soldiers medical insurance and disabled soldiers Medicaid payment base of 4686 yuan.

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Proportion of contributions paid by employees' pension insurance units and individuals

The ratio is as follows:

The proportion of basic old-age insurance premiums paid by the unit is 20% of the total wages of the unit, and the proportion of basic old-age insurance premiums paid by individuals is 8% of the wages paid by themselves; Basic old-age insurance; In order to support the elderly, workers can receive pensions when they reach the legal retirement age.

Pension payment base in 2022

Shanghai

I. Shanghai Social Security Payment Base in 2022

Upper limit: 34 188 yuan/month.

Lower limit: 6520 yuan/month

In 20021year, the average salary of employees in full-caliber urban units in Shanghai was 1 1396 yuan/month. Based on this calculation, the upper limit of Shanghai social security payment base will be adjusted to 34 1 88 yuan/month from July, 2022. The lower limit of social security payment base should be 60% of the average salary of employees in full-caliber urban units in the previous year. Considering the impact of the current COVID-19 epidemic on economic and social development, in order to reduce the burden on enterprises, the lower limit of Shanghai social security payment base is determined according to 60% of the arithmetic average wage of employees in full-caliber urban units in 2020 and 2002 1 year, and adjusted from July 20221to 6520 yuan/month.

Two, reduce the social insurance premium rate of urban workers in stages.

1. Continue to reduce unemployment insurance rates by stages.

From May 1 2022 to April 30, 2023, Shanghai unemployment insurance will continue to implement the contribution ratio of 1%, in which the unit contribution ratio is 0.5% and the individual contribution ratio is 0.5%.

2. Continue to reduce the industrial injury insurance rate in stages.

From May 1 2022 to April 30, 2023, the standard rate of industrial injury insurance for employers in the first to eighth industries in Shanghai will continue to be lowered by 20% on the basis of the industry standard rate stipulated by the state.

When the social insurance agency assesses the floating rate of the employer in accordance with the provisions, it shall implement it in accordance with the adjusted industry benchmark rate.

3. It will be implemented from May 1 day, 2022 and will be valid until April 30, 2023.

Guangzhou

I. List of Social Security Payment Bases in Guangzhou in 2022

2022: July 2022 to June 2023.

Notice of guangdong provincial department of human resources and social security, Guangdong Provincial Taxation Bureau and State Taxation Administration of The People's Republic of China on the declaration and payment of basic old-age insurance premiums for enterprise employees in July 2022. In July 2022, the upper limit of the basic old-age insurance payment base for enterprise employees is tentatively set at 24,930 yuan, and the lower limit of the payment base will not be adjusted temporarily.

Two. General situation of social security payment ratio in Guangzhou in 2022

Endowment insurance: unit15%; Individual 8%;

Medical insurance: unit 5.5%; 2% for individuals;

* Remarks: During the phased policy of benefiting the people, corresponding standards need to be implemented according to the policy.

Unemployment insurance: 0.32%, 0.48%, 0.8%; Individual 0.2%;

* Remarks: During the phased policy of benefiting the people, corresponding standards need to be implemented according to the policy.

Industrial injury insurance: 0.2%, 0.4%, 0.6%, 0.8%, 0.9%, 1.0%,1.2%; Individuals don't have to pay.

On August 26th, 20021year, Guangzhou Municipal Health Insurance Bureau issued the Notice on Implementing the phased policy of benefiting the people with social medical insurance and maternity insurance for employees in Guangzhou.

1, the part paid by employees' social medical insurance units will be levied in half by stages.

Object: Enterprises, individual industrial and commercial households, various social organizations and private non-enterprise units that have registered insurance payment within the administrative area of Guangzhou from July to September in 2002/KLOC-0.

Specific measures for halving the collection: the payment rate of employees' social medical insurance units is levied at 50% of the rate before the fee reduction.

2, after the end of the policy of halving the collection, the contribution rate of social medical insurance and maternity insurance for employees will be reduced in stages.

Start time: 202 11October1to 20221February 3 1.

Reduce the rate standard:

1, and the employer's employee medical insurance rate is 5.45%.

2. The medical insurance premium rate for flexible employees, retired deferred employees and unemployed people is 7%.

Shenzhen

Statistics show that in 20021year, the average annual salary of employees in non-private units in Shenzhen was 15347 1 yuan, up11.8% year-on-year; In 202 1 year, the average annual salary of employees in urban private units was 85,239 yuan. In other words, the average monthly salary of Shenzhen 202 1 is 12964 yuan.

On May 1 1, Shenzhen People's Society announced the latest social security payment ratio and payment base table in Shenzhen, which was implemented on June 1 2022.

Endowment insurance:

Total wages of employees last month. The upper limit is 3 times of the average monthly salary of full-caliber workers in the province last year, and the lower limit is the minimum wage in this city.

Medical insurance:

The first file: the total wages of employees last month. The upper limit is 3 times the average monthly salary of employees in last year, and the lower limit is 60% of the average monthly salary of employees in Shenzhen last year.

Second and third grades: the average monthly salary of employees in Shenzhen last year.

maternity insurance

Total wages of employees last month. The upper limit is three times the average monthly salary of employees in Shenzhen last year, and the lower limit is the minimum wage in this city.

Unemployment insurance:

The minimum wage in this city.

Industrial injury insurance:

Total wages of employees in this unit.

Chengdu

According to the 202 1 average wage of employees in various units in cities and towns in Sichuan Province published by Sichuan Provincial Bureau of Statistics 81Department of Human Resources and Social Security of 420 yuan and Sichuan Province.

Sichuan Provincial Department of Finance

State Taxation Administration of The People's Republic of China Sichuan Provincial Taxation Bureau's Notice on Promulgating the Specific Standards for the Upper and Lower Limits of the Basic Endowment Insurance Payment Base for Employees in the Province in 2022 stipulates that the social security payment standards for Chengdu in 2022 are as follows:

First, the basic old-age insurance for enterprise employees

From June 65438+1 October1in 2022, the payment base in 2022 will be implemented according to the lower limit of 407 1 yuan/month and the upper limit of 20355 yuan/month. From June to June, 2022, if there is a difference between the declared wages of the employees of the employer and the upper and lower limits of the payment base, it will be paid in time after unified approval by the social security agency. If there is a difference between the declared salary of the resigned employee and the upper and lower limits of the payment base from June to June, 2022, the original employer will declare it again and the employer and employee will pay it in full; Among them, the difference between the employees who have changed their employers is paid in full by both employers and employees before and after the change.

From July 1 day, 2022, the payment base of flexible employees will be implemented according to the newly determined payment standard. Flexible employees can pay the basic old-age insurance premium in 2022 or make up the difference of the payment standard in 2022 or improve the payment grade before the end of 2023, and will not handle it after the deadline. Flexible employees who pay the basic old-age insurance premium in 2022 according to the policy shall pay according to the payment standard at the time of payment.

Second, unemployment insurance and industrial injury insurance

From July 2022, the payment base of the employer and its employees in 2022 will be implemented according to the lower limit of 407 1 yuan/month and the upper limit of 20355 yuan/month. If there is a difference between the wages declared by the employer and its employees from June to June 2022, it will not be verified to make up the difference.

Chongqing

First, Chongqing social security payment base in 2022

In 2022, the average wage of employed persons used in the work of checking the upper and lower limits of basic endowment insurance for employees in urban enterprises, endowment insurance for employees in government institutions, unemployment insurance, industrial injury insurance and medical maternity insurance in Chongqing is 79 133 yuan/year.

In 2022, the upper limit of the monthly payment base of employees participating in basic endowment insurance for urban enterprises, endowment insurance for employees of government institutions, unemployment insurance, work injury insurance and medical maternity insurance in Chongqing is 19784 yuan, and the lower limit is 3957 yuan. For those who participate in the basic old-age insurance for employees of urban enterprises as individuals, the upper limit of monthly payment base in 2022 is 19784 yuan, and the lower limit is 3957 yuan.

Second, the principle of determining the payment base

1. If the employing unit is insured, the monthly payment base of employees is the average monthly salary of the previous year. For those who take part in the work for the first time, the monthly payment base of that year is the salary of the starting month;

2. If my average monthly salary last year was lower than 60% of the average salary of employed persons in this Municipality last year, 60% of the average salary of employed persons in this Municipality last year will be used as the monthly payment base;

3. If my average monthly salary in the previous year increased by 300% compared with the previous year, 300% of my average monthly salary in the previous year will be used as the monthly payment base;

4. If you are insured as an individual, you can choose your own monthly payment base according to your own situation.

Third, the proportion of payment.

endowment insurance

Unit:16%; Individual: 8%

unemployment insurance

Unit: 0.5%; Individual: 0.5%.

employment injury insurance

Unit: different rates are implemented according to different industries; Personal: No need to pay.

medical insurance

Basic medical care: unit: 8.5%, individual: 2%.

When employees participate in basic medical insurance, they should participate in large medical mutual insurance: unit: 1.5%, individual: 5 yuan/month.

maternity insurance

Pay together with medical care, not separately.

Kashgar, Xinjiang

If the average monthly salary of employees in 2022 is lower than the lower limit of individual contribution base of social insurance in 2022, the contribution base shall be determined according to the lower limit of 4,253 yuan; If it is higher than the upper limit of individual payment base, the payment base shall be determined according to the upper limit of 2 1267 yuan.

In 2022, the employee payment base of the insured unit shall be declared by the unit according to the employee's salary income of 202 1. Total wages include hourly wages, piecework wages, bonuses, allowances and subsidies, overtime wages and wages paid under special circumstances. In 2022, individual industrial and commercial households and flexible employees who participate in the basic old-age insurance for enterprise employees in their personal capacity will have a lower payment base of 4,253 yuan/month and an upper payment base of 2 1.267 yuan/month.

Good news for enterprises

Expand the scope of social security holdover policy

Considering that the social economy has been hit by the epidemic, all walks of life have entered a difficult period. In order to alleviate the economic pressure, Ministry of Human Resources and Social Security, the National Development and Reform Commission, the Ministry of Finance and State Taxation Administration of The People's Republic of China jointly issued the Notice on Expanding the Implementation Scope of Staged Deferred Payment of Social Insurance Premium. This social security holdover policy has been extended to 22 difficult industries. Delayed payment of social security does not affect social security rights and interests.

How to calculate the payment base of endowment insurance unit?

How to calculate the payment base of endowment insurance unit?

The employing unit shall pay the fees according to the total wages of all employees of the unit. If the total wages paid by the actual insured of the employing unit are higher than the total wages of all employees of the unit, the total wages paid by the actual insured of the unit shall be taken as the base. The wage income of the insured is the payment wage. The benchmark number of the upper and lower limits of the annual basic old-age insurance premium collection is determined according to the average wage of employees in the province announced by the provincial statistics department. The wage income of the insured exceeds the benchmark number by more than 300%, which is not included in the payment of wages; If the wage income of the insured is lower than 60% of the benchmark, the payment wage shall be determined according to 60% of the benchmark; If the wage income of the insured is within the upper and lower limits of the basic old-age insurance premium collection, the payment wage shall be determined according to the actual wage income.

Is the contribution base of unit endowment insurance the same as that of individual?

Not the same, but they are all within the local social security payment base. The unit payment is paid according to the actual income of the individual, but it cannot be lower than the local minimum payment base of the year.

Individual payment can choose one of three grades: high, medium and low, with the highest being 100% and the lowest being 60% of the payment base.

About the part paid by the endowment insurance unit

First, the endowment insurance for urban employees is jointly undertaken by the employer and the employees, and the enterprise pays 20% of the employees' wages. Individuals pay 8%, individuals pay into personal accounts, and employers pay into the overall fund.

Second, when calculating retirement pension, the overall fund is used to pay the basic pension, transitional pension and adjustment fund in retirement pension.

Third, when adjusting the pension after retirement, the overall fund is used to pay the pension of retirees. Subsidies for heating costs, pensions given by special preferential policies, subsidies for the elderly over 70 years old, etc.

Fourth, after the death of retirees, funeral expenses and one-time pensions will be paid.

Many people think that all the expenses paid by the unit contribute to the country, which is extremely wrong.

According to what standard does the unit pay endowment insurance?

1, the social security base refers to the average salary of employees in the previous year. If the average salary in the previous year is not lower than the local minimum social security payment base, according to the relevant regulations, insurance needs to be paid according to the social security base of 3000.

2. If the pension insurance has been paid for 23 years, the pension will be calculated according to the payment period of 23 years.

Part of the problem of pension insurance unit payment?

Paying endowment insurance is the collective payment of the unit, not the individual. The part that should be paid by the unit and the part that should be paid by the individual shall be paid by the tax department. The unit bears 20% of your salary, and the individual pays 8% of your salary.

My husband paid the annual endowment insurance this year. How to pay the endowment insurance unit now? ...

My husband paid the annual endowment insurance this year. How to pay the endowment insurance unit now? ...

1 14 Check the telephone number of the local labor insurance office.

Generally speaking, it is ok, and it is required to reach retirement age!

Individuals pay endowment insurance premiums and units pay endowment insurance premiums.

If the base and payment period are the same, then the calculation result of pension is the same, the medical insurance conditions are the same, and so is insurance.

Can you inquire about the part paid by the endowment insurance unit?

Endowment insurance inquiry:

Social Security Center Inquiry: If you don't know your social security account number, you can bring your ID card to the business halls of social insurance agencies in various districts to inquire;

Internet query: log in to the labor security network or social insurance business website of your city, click the "Personal Social Security Information Query" window, enter my ID card and password, and query my insurance information;

Telephone consultation: call the labor security comprehensive service telephone number "12333" for policy consultation and information inquiry;

Personal account statement: The Social Endowment Insurance Center sends the personal account statement of the insured to each insured every year, and checks the payment and account records through the personal account statement.

How to calculate the payment base of Beijing endowment insurance?

The payment base of 20 17 pension insurance is 60%-300% of the average social wage, and the company generally adjusts the payment base of pension insurance according to my salary income in the previous year.

If the wage income of employees is higher than 300% of the local average wage of employees in the previous year, 300% of the local average wage of employees in the previous year shall be the payment base;

If the wage income of employees is lower than 60% of the local average wage of employees in the previous year, 60% of the local average wage of employees in the previous year shall be the base of payment;

If the employee's salary is between 300% and 60%, declare it according to the facts. When it is impossible to determine the wage income of employees, the payment base shall be determined according to the local average wage of employees in the previous year published by the local labor administrative department.

China Merchants Cigna reminds you that the payment standard of Beijing's old-age insurance is: enterprises pay 20% of the basic old-age insurance premium, all of which are included in the old-age insurance pooling fund. Individual employees pay the basic old-age insurance premium at the rate of 8%, which is fully included in their personal accounts.