Yantai social security payment standard in 2023

According to the relevant provisions of document Lu Renshe Zi [2022]164, the relevant matters concerning the declaration and approval of the payment base of social insurance for enterprise employees (basic old-age insurance for employees, unemployment insurance and work-related injury insurance) in 2023 are hereby notified as follows:

First, the starting time of the payment base declaration

In 2023, the application for the payment base of social insurance for enterprise employees officially started on June 65438+1 October1. All units are requested to report in time as required.

The second is to determine the payment base.

Before the average wage of employees in full-scale urban units is announced in 2022, the upper and lower limits of the monthly social security base of insured units in 2023 are tentatively set at 2 1.888 yuan and 4378 yuan. In 2022, after the average salary of employees in full-caliber urban units in Shandong Province was announced, the monthly payment base exceeded 300% and less than 60%.

All units shall declare the employee payment base in 2023 according to the average monthly salary of employees in 2022. According to national regulations, "total wages" refers to the total labor remuneration paid directly to all employees of the unit during the reporting period (year), including hourly wages, piece-rate wages, bonuses, allowances and subsidies, overtime wages and wages paid under special circumstances. Total wages are pre-tax wages, including housing, water, electricity, housing accumulation fund and social insurance fund paid by individuals.

The insured payment unit shall truthfully declare in accordance with the Social Insurance Law and other relevant laws and regulations. The employing unit shall inform the employees themselves of the details of the payment of social insurance premiums on a monthly basis, inform the employees' congress of the unit every year or announce the annual payment of social insurance premiums in a prominent position in the residence of the unit, and accept the supervision of the employees.

Third, the declaration method

In 2023, the payment base of enterprise employees was declared through the "Yantai People's Social Online Service Hall". After paying social insurance premiums in June 5438+February 2022 and completing the business of increasing or decreasing the number of payers in that month, all participating payment units declare the payment base in 2023 through the online service hall of Yantai Human Resources and Social Security Bureau.

Note: When the insured unit declares the payment base in 2023, it shall truthfully declare it according to the total monthly salary of employees in 2022, and the social security system will retain the total monthly salary declared by the unit. If the total monthly salary declared by the company is between 60% of the average salary of employees in full-caliber urban units in 2022 and the lower limit of the provisional base, the social security system will automatically adjust the refund after the full-caliber average salary is announced.

Special reminder: In 2022, when many enterprises declare the employee contribution base, they directly declare it according to the provisional minimum base, resulting in the inability of the social security system to adjust the refund after the full-caliber average wage is announced. Therefore, the insured units are specially reminded that when all units declare the employee contribution base in 2023, they must fill in it according to the actual average monthly salary of employees in 2022, and cannot directly fill in the provisional minimum base.

Four. Time limit for declaration and adjustment

1. All insured payment units are requested to complete the declaration of payment base before payment in June 2023. Failure to declare within the time limit will affect the normal payment of social insurance premiums by enterprises.

2. If the insured payment unit is inaccurate in 2023 due to errors and other reasons, it needs to be re-declared and adjusted after being audited by the social security agency. For the base difference, according to the provisions of Article 86 of the Social Insurance Law of People's Republic of China (PRC), a late fee will be charged for the difference from June 65438, 2006 to October 2023.