Zibo social security contribution base 2023

Zibo social security contribution base is as follows:

1, employee salary income is higher than 300% of the average salary of local employees in the previous year, 300% of the average salary of local employees in the previous year as the contribution base;

2, employee salary income is lower than 60% of the average salary of local employees in the previous year, 60% of the average salary of local employees in the previous year as the contribution base;

3. If the employee's salary is between 300% and 60%, it will be declared according to the actual situation. When the salary income of the employee cannot be determined, the contribution base is determined by the average salary of the local employees in the previous year announced by the local labor administration department as the contribution salary.

The following aspects should be noted when determining the contribution base:

1. All social insurance premiums, housing provident fund and individual adjustment tax, etc., which are directly withheld and paid by the unit from the employee's salary, should be included in the social insurance base;

2. Transportation subsidies, telephone subsidies, lunch subsidies, festival expenses paid by the unit in the form of cash or bank deposits to the individual employee, and payments of Allowances for special positions such as high temperature, high altitude, underground, poisonous and harmful positions shall be included in the social insurance base;

3. Salaries paid by the unit to individual employees by way of commission or dividend from after-tax profits shall be included in the social insurance base;

4. Income obtained by employees who have implemented the base salary system based on the commission on turnover or business performance shall be included in the social insurance base;

5. 60% of the contracted income of employees who have implemented business contracting or expense lump sums and whose units no longer reimburse travel expenses shall be included in the social insurance base.

In summary, the base of social security is regulated, generally based on the previous year's economic situation. When paying social security need to be clear in accordance with the base, which determines the social security fees to be paid.

Legal basis:

Article 12 of the Social Insurance Law of the People's Republic of China

The employer shall pay the basic pension insurance premiums in accordance with the ratio of the total wages of the employees of the employer as stipulated by the State, and shall be credited to the basic pension insurance fund.

Employees shall pay basic pension insurance premiums in the proportion of their own wages as prescribed by the State, which shall be credited to their individual accounts.

Individual industrial and commercial households without employees, part-time workers who have not participated in the basic pension insurance in the employing organization, and other flexibly employed persons participating in the basic pension insurance shall pay the basic pension insurance premiums in accordance with the state regulations, which shall be credited to the basic pension insurance general fund and the individual account respectively.