The latest Nanjing social security payment base and proportion in 2022-2023

Proportion of social security contributions in Jiangsu and Nanjing

What is the proportion of social security contributions in Nanjing? What's the difference between this year's payment ratio and last year's? It is reported that the proportion of social security contributions has not changed recently this year. According to the details of the payment ratio and calculation formula of our city last year, I hope it will help you.

The latest upper and lower limits of Nanjing social security payment base

Five insurances and one gold include social security and provident fund. Below, let's introduce the proportion and base of social security payment in Nanjing and the proportion and base of Nanjing provident fund payment.

(1) Nanjing social security contribution ratio and base

Social security payment ratio

Endowment insurance: 20% for units and 8% for individuals.

Medical insurance: unit 9%, individual 2%+ critical illness insurance 10 yuan.

Unemployment insurance: from August 1 to February 3 1, the proportion of unemployment insurance contributions decreased from 3% to 2%, of which the proportion of unemployment insurance contributions payable by employers decreased from 2% to 1.5%, and that of individuals decreased from 1% to 0.5%.

Work-related injury insurance: 0.5% for the unit, and no payment for the individual.

Maternity insurance: the unit is 0.8%, and the individual does not pay.

Social security payment base

From September 1, the lower limit of monthly payment wages for enterprises, employees and flexible employees in Nanjing has been raised from 2,200 yuan to 2,400 yuan, and the upper limit has been raised from13,678 yuan to16,200 yuan. The increase of social security payment base also means the increase of personal social security expenditure. The following are detailed adjustment methods:

The upper and lower limits of the basic old-age insurance payment for enterprise employees

(1) The monthly minimum wage for insured enterprises and employees (including individual industrial and commercial households, the same below) and flexible employees in our city (except Lishui and Gaochun districts) is 2,400 yuan, and the upper limit is16,200 yuan.

(two) Lishui, Gaochun District insured enterprises, employees, flexible employees, the lower limit of the monthly payment of wages is 2 160 yuan, the upper limit is 16200 yuan.

The upper and lower limits of medical insurance, unemployment insurance, industrial injury insurance and maternity insurance for insured enterprises and employees shall be implemented in accordance with the above provisions.

The monthly payment standard for flexible employees in our city to participate in medical insurance is adjusted to 170 yuan (including serious illness relief 10 yuan); The monthly payment standard for flexible employees in our city to participate in unemployment insurance is adjusted to 48 yuan per person per month.

The adjusted upper and lower limits of payment wages and payment standards will be implemented from September 1.

(2) The deposit ratio and base of Nanjing Provident Fund.

The deposit base of housing provident fund shall be adjusted in accordance with the relevant provisions of the Regulations of the State Council Municipality on the Administration of Housing Provident Fund and the Regulations of Nanjing Municipality on the Administration of Housing Provident Fund and its detailed rules for implementation. The deposit base is the average monthly salary of employees, with a maximum of 3 times the average monthly salary of employees in Nanjing announced by the Municipal Bureau of Statistics (16200 yuan) and a minimum of not less than the minimum wage standard of employees in Nanjing (the minimum wage standard is announced by relevant departments). The wages of employees shall be determined in accordance with the provisions of the state on the composition of total wages and the total wages of this Municipality.

For the new employees after 1998 12 1, the deposit base of housing subsidy and housing provident fund shall be adjusted synchronously, and the subsidy policy shall be implemented in accordance with the relevant provisions of the provincial and municipal housing reform departments.

According to experts, the contribution ratio of Nanjing Provident Fund is 8%- 12%. According to the nature of the unit, the payment ratio is divided into three types: first, institutions, units and individuals account for12% respectively; Followed by foreign businessmen, Hong Kong, Macao and Taiwan enterprises, units and individuals accounted for10%-12% respectively; The third type is institutions and other enterprises that are included in enterprise management, and the proportion of units and individuals is 8%- 12% respectively.

The newly adjusted maximum deposit base is 1.62 million yuan. According to the contribution ratio of units and individuals of 1: 1, the maximum monthly contribution of employee provident fund account can reach 3888 yuan (16200 yuan×12 %× 2). Since the minimum wage standard has not been announced, if it is implemented last year, compared with last year, the maximum personal contribution of Nanjing Provident Fund is 3,648 yuan, which is an increase of 240 yuan this year.