What does social security 4858 mean?

First, the minimum and maximum payment base adjustment range

Social security agencies at all levels in counties and cities will adjust the insured's 202 1 year payment base to 3746 yuan according to regulations, and make up the difference in the payment month of this year; If the payment base is higher than 18726 yuan, it will be uniformly adjusted to 18726 yuan, and the difference paid in the current year will be refunded.

If the monthly payment base is between 3746 yuan and 18726 yuan, no adjustment will be made.

Individual industrial and commercial households and all kinds of flexible employees who participate in the basic old-age insurance for enterprise employees as individuals shall pay back the unpaid months in 2020 before the end of 20021,and the upper and lower limits of the payment base shall be implemented according to this standard.

Two, after the adjustment of the payment base, the monthly difference has been paid.

(1) Specific adjustment method

1. Employees who have not changed their insured units this year. The base difference between the unit part and the individual part shall be repaid or offset when the insured unit pays the fee.

2. Employees who change the insured units this year. For the base difference generated by one or more insured units, the unit part directly pays or offsets the refund fee in the original unit, and the individual part pays or offsets the refund fee in the new unit.

3. If the original flexible employment payer is re-employed and insured in the enterprise, the difference in the payment base during the flexible employment period will generate a payment receipt separately under the new unit (some people have not generated a receipt), which will be displayed as "individual industrial and commercial households' declaration", and the unit should pay attention to the distinction. The social security fee for this certificate shall be paid by the insured (see ③ in (2) of this notice for the specific payment method), and the unit may also choose to withhold and remit it.

4. Employees who terminate their labor relations with the unit, retire, etc. For the insured employees who are currently in the state of interruption of payment or retirement after leaving the company, the original unit will make up the unit part of the base difference; For individuals with different cardinality, the social security system will automatically generate payment documents, which will be paid by employees through the payment system of the tax department (please refer to ② in Part II of this Notice for specific payment methods). The individual part exceeding the capped base shall be refunded separately by the social security agency.

5. Flexible employees. For the insured employees who have paid the flexible employment fee this year (including those who have paid the insurance premium in the enterprise after the termination of flexible employment), the social security department will generate the payment base difference and push it to the tax department to complete the collection (please refer to ① in this notice (2) for specific payment methods); If the fee exceeds the capped base and needs to be refunded, the social security institution shall handle the refund separately.

6. No longer adjust the payment base. The social insurance relationship has been transferred to the newly insured place (outside Yantai), the deceased, the overseas personnel, etc. , and the payment base is no longer adjusted.

(two) the tax department to pay the base difference.

1. Payment method of documents pushed to the tax department. ① Flexible employees (at their own expense) make up the difference. After the social security agency generates the documents, the payer logs in to the Shandong Electronic Taxation Bureau or goes to the tax hall through the WeChat applet "Shandong Taxation-WeChat Taxation-Natural Person Login-Flexible Employment" and Alipay "Citizen Center-Social Security-Social Security Payment-Flexible Employment"; Flexible employees (who have signed contracts with China Bank and China Everbright Bank for deduction) make up the difference. After the social security agency generates the documents, it needs to deposit the fees, and the bank will check the payment in batches [for example, the base last month was 3,746 yuan, and the basic old-age insurance premium should be paid every month (3,746-3,457) * 20% = 57.8 yuan, assuming that it starts from 6,557 yuan,

(2) The unit interrupts the individual compensation part of employees' basic old-age insurance and unemployment insurance. After the social security is generated, the payer logs in to Shandong Electronic Taxation Bureau or goes to the tax office through the module of "Shandong Taxation and Social Security Payment-Individual Employees" of WeChat official account and the module of "Citizen Center-Social Security-Social Security Payment-Individual Employees" of Alipay. ③ For employees who are employed by enterprises after flexible employment stops paying fees, the payer can log in to Shandong Electronic Taxation Bureau or go to the tax hall through the module of WeChat applet "Shandong Taxation and Social Security Payment-Employee Individual", the module of WeChat official account "Shandong Taxation-WeChat Taxation-Natural Person Login-Employee Individual" and the module of Alipay "Citizen Center-Social Security-Social Security Payment-Employee Individual".