Guizhou Tongren social security contribution base

2021-2022 Tongren Social Security contribution ratio and contribution base

Social Security Contribution Calculation:

Different social security contribution bases for enterprises, different payment costs

Social security costs for enterprises = Pension base ×The company's social security costs = pension base x pension ratio + medical base x medical ratio + unemployment base x unemployment ratio + work injury base x work injury ratio + maternity base x maternity ratio.

Formula as above: Note: Proportion = proportion of enterprises + proportion of individuals

From January 1, Guizhou Province will adjust the base of social security contributions, the original minimum to pay the previous year the province's average wage of 60% of the average on-the-job workers will be adjusted to 40% of the standard, which means that low-income earners with incomes lower than the average wage will be less per month than before. Contribute to social security premiums.

It is understood that the base of social security contributions in Guizhou Province has been the previous year's average wage of the province's on-the-job workers as a standard. Among them, the unit workers of social security contributions base on the average monthly salary of employees in the previous year, according to the actual declaration, the average monthly salary of less than 60% of the average salary of the province's on-the-job workers in the previous year, 60% of the payment, more than 300% of the 300% of the payment; the average monthly salary of the average salary of the province's on-the-job workers in the province of the average salary of 60% to 300% of the between, according to the actual amount of wages as the base for the base of the payment. But from April 1 this year, the minimum contribution standard will be adjusted from 60% to 40%, that is, the previous year's average monthly salary is lower than the province's average monthly salary of on-the-job workers in the previous year 40% of the average monthly salary of on-the-job workers in the province 40% of the average monthly salary of on-the-job workers in the previous year as the basis for the contribution, which will reduce the low-income people to pay for social security costs.

At present, due to the province's average salary of on-the-job workers has not been announced, the units and individuals are still the average salary for social security contribution standards. As an example, the average wage of the province's on-the-job workers for 38,396 yuan (3,199.67 yuan / month), assuming that a worker's monthly income for the wage standard of 39% that is 1,247.87 yuan, in accordance with the previous provisions of the social security contributions to his monthly base of 3,199.67 × 60% = 1,919.8 yuan, to the old-age insurance as an example, he needs to pay the old-age insurance each month as follows 1,919.8 yuan × 8% (8% of the part of the pension insurance individuals need to bear) = 153.58 yuan. Now, after the adjustment of the contribution base, his monthly social security contribution base has become 3199.67 × 40 = 1279.87 yuan, the same to the pension insurance, for example, he needs to pay the monthly pension insurance has become 1279.87 × 8% = 102.39 yuan.

The adjustment, participate in the basic employee pension insurance of urban individual business households and flexible employment, the contribution base can be approved according to their own affordability, in the province's average monthly salary of the previous year's on-the-job workers between 40% and 300% of the independent choice.