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What is the base of social security payment in Kunshan in 2023?
The social security payment base is six payment base files approved by the local social security bureau in July each year according to 60%-300% of the average income level of employees in the previous year, and then the unit relies on the file according to the average income level of employees in the previous year. General units should declare a minimum of 60%. Social security payment ratio: pension insurance unit 20%, individual 8%, medical insurance unit 6%, unemployment insurance unit 2%, individual 1%, work injury insurance and maternity insurance shall be fully borne by the unit.
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