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Jianhu social security payment standard
What is the social security base of 20 15 Hunan? According to the Hunan Provincial Social Security Bureau, in 20 15, the social insurance payment base of enterprise employees in the whole province was determined as follows: the maximum shall not be higher than 12 132 yuan/month, and the minimum shall not be lower than 2426 yuan/month. The base of social insurance payment in Hunan is adjusted according to the average wage of workers in the whole province in the previous year. According to the data jointly released by the Provincial Department of Human Resources and Social Security and the Provincial Bureau of Statistics, the average annual salary of employees in the province last year was 48,525 yuan, and the average monthly salary was 4,044 yuan, an increase of 10.6% over the previous year. Accordingly, in 20 15 years, the minimum monthly social security contribution base of the employer is 60% of the average monthly salary, that is, 4044×60%=2426 yuan (according to the rounding principle); The maximum is 300% of the average monthly salary, that is, 4044×300%= 12 132. According to the current social security payment policy, flexible employees can participate in insurance in their personal capacity, of which the basic old-age insurance premium is fully borne by 20%. The collection of this endowment insurance fee is divided into two grades. The first file is the average monthly salary of employees in the province last year, that is, 4044 yuan/month, and the annual payment is 4044×20%× 12=9705.60 yuan; The other file is 60% of the average monthly salary of employees in the province last year, that is, 2426 yuan/month, and the annual payment is 2426×20%× 12=5822.4 yuan. At the beginning of this year, in order to ensure that enterprise retirees can enjoy the pension benefits in time, before the announcement of the average salary of employees in Hunan Province in the previous year in 20 15, the social security agencies in the province temporarily took the average salary of employees in the previous year in 20 14 as the reference standard to handle retirement business for those who met the retirement conditions. After the new payment base is announced, it will be re-approved and adjusted. Social security fees will be levied on employers and employees according to the new standards. Where this year's declared payment base is lower than the adjusted minimum payment base, the insured enterprises must pay the difference in a lump sum in time. In addition, the average wage data of on-the-job workers in the province is the reference for setting the minimum wage standard, calculating the payment base of basic medical insurance and work-related injury insurance, and calculating the related work-related injury insurance benefits.
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