The latest news of social security base adjustment in 2022

Recently, Rizhao Municipal Human Resources and Social Security Bureau issued the "Explanation on the Work of Adjusting the Difference of the Social Insurance Contribution Base for the Year of 2022", which explains the matters related to the adjustment of the contribution base for the year of 2022 for the social insurance premiums (employees' basic old-age insurance, unemployment insurance, and work-related injury insurance) as well as the work of making up for the difference and refunding the premiums.

The upper limit of individual monthly contribution base for social insurance premiums in 2022 is 19,899 yuan and the lower limit is 3,980 yuan, which will be implemented from January 1, 2022 onwards. Individual industrial and commercial households and various types of flexibly employed persons (hereinafter referred to as "flexibly employed persons") who participate in the basic pension insurance for enterprise employees in their personal capacity, the upper and lower limits of the contribution base will be implemented accordingly.

The monthly contribution base for grassroots courier outlets to participate in work-related injury insurance is 6,633 yuan.

The rules for adjusting the contribution base. The months that have not completed the declaration of contributions are adjusted according to the upper and lower limits of the contribution base. The human resources and social security department and the tax department adjusted the upper and lower limits of the social insurance contribution base for the year 2022 from September 1, and all insured units and individuals declared their contributions in September according to the new capped and guaranteed contribution base.

The difference in contribution base adjustment will be refunded for the month in which the declaration of contributions has been completed. For the current year's completed declaration of the month's contributions, the social security agency batch generated by the contribution base adjustment to make up for the difference, the difference is a positive number of employers or flexible employees to make up for the difference; the difference is a negative number, offset against the future contributions. The difference is made up by the original unit of withholding or refund on behalf of the refund.

No further adjustment of the contribution base. Social insurance relationship has been transferred to the new place of insurance, death, leaving the country and other accounts have been closed personnel, not to adjust the contribution base. Enterprises that have been canceled in the approval department, in principle, will no longer be adjusted to the contribution base, if there are special circumstances, in accordance with the application for processing.

Suspended payment of social insurance premiums unit contribution base adjustment. For units that have applied for deferred payment of social insurance premiums, the unit portion of the difference generated during the deferred payment period shall be paid together with the deferred portion upon expiration of the deferred payment period; and the individual portion of the difference generated shall be paid together with the current contribution.

Adjustment of the contribution base for units contributing on a fixed basis. Grass-roots courier outlets are prioritized to participate in the workers' compensation insurance and other units that are approved to contribute according to the fixed contribution base, and the social security agency generates the difference in bulk to make up for the difference.

The unit contribution refund difference. from September 1, the social security business system in accordance with the new upper and lower limits of the contribution base standard capping guarantee, exceeding the upper and lower limits of the difference between the part of the refund processing, the refund of the difference in the amount of the unit through the unit of the online service system in the unit of payment of social security premiums against the current month's contribution.

Flexible employment to make up the difference. For those who have already paid less than the minimum contribution base of 3,980 yuan, they need to make up the difference. Make up the difference amount by the social security agency batch generate make up the difference amount, the documents passed to the tax collection, you need to go to the tax WeChat small program "social security payment" choose special contribution module to make up the difference.

The 2022 annual contribution base has been implemented since January, involving the need for refunds, make-up matters, the human resources and social services departments will focus on the use of background adjustments to the contribution base, the generation of the difference in the way, and actively implement the online processing, such as the "no meet" "free application" service mode, to maximize the convenience of the participants. The service mode, maximize the convenience of the insured units and the masses to declare the payment.