Notice on doing a good job in the mid-year settlement of social insurance premiums in Hangzhou from 2065438 to 2009

Notice on Issues Concerning Standardizing the Base of Social Insurance Payment

LetterNo. [2006]60 from the Labor and Social Insurance Center

Social insurance agencies of all provinces, autonomous regions and municipalities directly under the Central Government, and social insurance fund management center of Xinjiang Production and Construction Corps:

In recent years, with the correct leadership of the administrative department of labor and social security and the strong support of relevant departments, social insurance agencies at all levels have conscientiously implemented the Interim Regulations on the Collection and Payment of Social Insurance Fees (Order No.259 of the State Council), the Measures for Social Insurance Auditing (Order No.259 of the Ministry of Labor and Social Security) and related policies, and made great efforts to do a good job in the collection and verification of social insurance fees, which has achieved remarkable results and promoted the collection and payment of social insurance fees. However, with the gradual establishment and improvement of the socialist market economic system, great changes have taken place in China's ownership structure, employment mode and income distribution form. At present, there are some problems in some areas, such as inconsistent implementation policies and irregular auditing, which affect the overall effect of the verification and auditing of the payment base. In order to do a good job in the verification and audit of the social insurance payment base under the new situation, the relevant issues concerning the standardization of the social insurance payment base are hereby notified as follows:

First, the basis for the approval of the payment base

1990, the National Bureau of Statistics issued the Provisions on the Composition of Total Wages (DecreeNo. National Bureau of Statistics 1), and then issued a series of notices, which clearly stipulated the statistics of total wages. Statistics bureaus of all provinces, autonomous regions and municipalities also have specific descriptions of labor remuneration indicators in the labor statistics report system every year. These documents should be used as the basis for approving the social insurance payment base. All the relevant documents of the National Bureau of Statistics do not clearly stipulate that it should not be used as a statistical item of wage income, but should be used as the base of social insurance payment.

Second, about the calculation caliber of total wages

According to the relevant documents of the National Bureau of Statistics, the total wages refer to the total labor remuneration paid directly by each unit to all employees of the unit within a certain period of time, which consists of hourly wages, piece-rate wages, bonuses, overtime wages, wages paid under special circumstances, allowances and subsidies. The total labor remuneration includes: the total wages of employees on the job; Living expenses of off-duty employees; Labor remuneration for hiring or retaining retirees; Labor remuneration of foreigners, Hong Kong, Macao and Taiwan personnel and employment of other employees.

The Notice of the National Bureau of Statistics on Seriously Implementing the Provisions on the Composition of Total Wages (Guo Tong Zi [1990] 1No.) has a clear explanation on the calculation of total wages: whether the labor remuneration paid by each unit to employees and other wages paid according to relevant regulations are included in the cost, whether they are included in the bonus tax items or not.

Three, about the calculation of specific project payment base.

According to the provisions of the National Bureau of Statistics, the following items are used as statistical items of total wages as the basis for calculating the payment base:

1, hourly wage, including:

(1) The salary paid according to the hourly wage standard for completing the work is the basic salary.

(2) trainee salary of new employees (apprentice living expenses).

(3) According to national laws, regulations and policies, due to illness, work injury, maternity leave, family planning leave, bereavement leave, family leave, regular leave, suspension from school, fulfillment of national or social obligations and other reasons, wages paid according to the hourly wage standard or a certain proportion of the hourly wage standard.

(4) the skill salary and post (post) salary paid to employees by the unit that implements the post skill salary system.

(5) Social insurance premiums paid by individual employees according to the prescribed proportion, wages during the period of employees' punishment, floating and promotion wages, etc.

(6) Post salary, grade salary and basic salary of government functionaries; Workers' post salary and technical level (post) salary.

2, piece rate, including:

(1) wage systems such as excessive progressive piece rate, direct unlimited piece rate, limited piece rate and over-quota piece rate shall be implemented, and individual wages shall be paid according to the quota and piece rate approved by the labor department or the competent department.

(2) Wages paid to individuals in accordance with the all-in-one method for work tasks.

(3) Wages paid to individuals in the form of turnover commission or profit commission.

3. Bonuses, including:

(1) Production (management) awards include over-production award, quality award, safety (accident-free) award, comprehensive award for assessing various economic indicators, early completion award, ocean transportation dispatching award, year-end bonus (labor dividend) and so on.

(2) Saving prizes include various saving prizes such as power, fuel and raw materials.

(3) Labor competition awards include various bonuses distributed to model workers and advanced individuals.

(4) year-end one-time bonuses for all kinds of personnel in government institutions, bonuses for government staff and peacetime training awards for sports athletes.

(5) Other bonuses include part-time tuition fees and bonuses paid from the income of amateur medical and health services, rewards for stopping the leakage of traffic system, excessive remuneration of school teachers' teaching workload, bonuses paid to employees in the name of various income commissions, etc.

4. Allowances, including:

(1) Allowances and post allowances to compensate employees for special or extra labor consumption. Including: overhead allowance, underground allowance, mobile construction allowance, temporary allowance for high-temperature operation, allowance for hard weather stations (stations), allowance for microwave stations, allowance for low temperature in cold storage, allowance for field work of post and telecommunications personnel, allowance for night shift, allowance for shift leader (group leader), post allowance for sanitation personnel, post allowance for radio and television antenna workers, post allowance for salt industry, post allowance for waste recyclers, post allowance for funeral special industries and post for urban social welfare undertakings. Class allowance, class teacher allowance, scientific research assistance allowance, health clinical allowance and prevention allowance, agricultural technology extension service allowance, forest protection allowance, forestry technology extension service allowance, wildlife protection allowance, water conservancy and flood control allowance, meteorological service allowance, earthquake prediction and prevention allowance, technical supervision allowance, port identification and inspection allowance, environmental pollution monitoring allowance, social service allowance, special post allowance, accounting post allowance, field allowance, water work allowance, Artistic performance level allowance, performance frequency allowance, artist's job allowance, resident allowance for sports team (team) cadres, coach training allowance, athlete's performance allowance, athlete's outstanding contribution allowance, responsibility target allowance, leadership post allowance, post target management allowance, professional and technical post allowance, technical post allowance, ordinary worker's operation allowance and special posts such as hardship and accumulated insurance.

Post allowance for civil servants. Including: police duty allowance, police rank allowance, traffic police health care allowance, customs staff post allowance, auditor field work allowance, tax collector's tax collection allowance (including agricultural tax), people's court police post allowance, people's procuratorate police post allowance, judicial assistant post allowance, supervision and discipline inspection department case-handling personnel allowance, people's armed forces department staff allowance, prison police health care allowance, etc.

(2) Health benefits. Including: health and epidemic prevention allowance, medical and health allowance, scientific and technological health allowance, toxic and harmful health allowance issued by agricultural institutions and special health allowance for employees in other industries.

(3) technical allowance. Including: special teacher allowance, scientific research project allowance, postgraduate tutor allowance, worker technician allowance, old Chinese medicine technician technical allowance, special education allowance, senior intellectuals special allowance (government special allowance) and so on.

(4) Annual performance allowance. Including: seniority salary, seniority allowance, seniority allowance and age care allowance.

(5) regional allowance. Including allowances for hard and remote areas and extra allowances for areas.

(6) Other allowances. For example, food subsidies paid to individuals (train drivers and flight attendants, sailors and aircrew, aquatic fishermen, car drivers, athletes and coaches, ethnic minorities, small catering units, monthly food subsidies issued by the unit, subsidies provided by the unit or working meals, etc.). ), commuting transportation allowance, washing and sanitation fee, book and newspaper fee, industrial workers' food allowance, festival fee and cadre fee.

5. Subsidies include all kinds of subsidies paid to ensure that the wage level of employees is not affected by price increases or changes. Such as non-staple food price subsidies, grain and oil, vegetables and other price subsidies, coal price subsidies, water and electricity subsidies, housing subsidies, housing reform subsidies.

6. Overtime pay.

7. Other wages, such as additional wages, reserved wages, and wages paid in the previous year.

8. Wages for special projects:

(1) "Technology Trading Award" paid to the employees of this unit;

(2) Housing subsidies or housing reform subsidies. One-time housing reform subsidies for individuals can be included in the total wages; Subsidies deposited in special accounts for special purposes are not included in the statistics of total wages [Notice of the National Bureau of Statistics on Statistical Methods of Housing Reform Subsidies (No.80 [1992])];

(3) Housing rent subsidies, communication tools subsidies and residential telephone subsidies issued by the unit [Notice of the National Bureau of Statistics on Printing and Distributing the New Indicators of Labor Statistics in the Annual Report of 1998 and Answering Questions (Guo Tong Office Zi [1998] No.3120)];

(4) The expenses of personal household fixed telephone, personal mobile telephone (excluding the communication expenses caused by work, if it is impossible to clearly distinguish between public and private use, it will be included in the total salary), clothing expenses purchased by individuals (excluding work clothes) and other expenses [Notice of the National Bureau of Statistics on printing and distributing new indicators and answering questions in the 2002 annual labor statistics report] (Guo Tong Office [2002])

(5) Cash or subsidies for employees who have not taken vacations [Notice of the National Bureau of Statistics on Printing and Distributing the New Indicators and Answers of the Annual Report of Labor Statistics in 2002 (No.20 [2002] of Guo Tong Office)];

(6) Cash or kind distributed to employees of the unit in the name of subordinate units (whether included in the financial accounts of the unit or not) [Notice of the National Bureau of Statistics on Printing and Distributing the New Indicators of the Annual Report of Labor Statistics in 2002 (Guo Tong Office Zi [2002] No.20)];

(7) Various commercial insurances paid by the unit for employees [Notice of the National Bureau of Statistics on Printing and Distributing the New Indicators and Answers of the Annual Report of Labor Statistics in 2002 (Guo Tong Office Zi [2002] No.20)];

(eight) for the trial of the annual salary system for business operators, the normal payment of wages and the replacement part after the year-end settlement.

[Notice of the National Bureau of Statistics on Printing and Distributing the New Indicators and Questions and Answers of the Annual Report of Labor Statistics in 2002 (No.20 [2002] of Guo Tong)];

(nine) the container package implemented by the commercial department, the fleet contract implemented by the transportation department, and the individual driver contract. These people generally only need to pay a certain amount of income on a regular basis, and the rest will be returned to them. In principle, the payment base of these personnel is calculated by deducting all (certain) expenses from their income [Notice of the National Bureau of Statistics on Printing and Distributing the Answers to Labor Statistics (No.39 [1992]];

(10) The number and wages of labor service providers in labor export agencies shall be counted according to the principle of "whoever pays wages shall settle accounts". If the laborer uses the labor service but pays the labor service fee to the labor exporter, and then the labor exporter pays the salary to the laborer, the labor exporter shall count the salary and the number of people; If the service user pays the remuneration directly, the service user shall make statistics on the salary and number of people. The output and use of the payment base of labor service units shall be based on the principle that whoever pays wages shall calculate the payment base [Notice of the National Bureau of Statistics on Printing and Distributing the New Indicators and Answers of the Annual Report of Labor Statistics in 2004 (No.48 [2004] of Guo Tong)];

(1 1) The payment base of the insured in the form of special distribution such as enterprise sales personnel and commercial insurance salesmen shall be determined in principle by all localities according to the relevant provisions of the National Bureau of Statistics and the actual situation.

Four, about the project not included in the payment base.

According to the provisions of the National Bureau of Statistics, the following items are not included in the total wages and should be excluded when calculating the payment base:

(1) Invention Award, National Spark Award, Natural Science Award, Scientific and Technological Progress Award, Rationalization Proposal and Technical Improvement Award, and awards paid to athletes in major sports competitions according to relevant regulations issued by the State Council.

(2) Expenses related to labor insurance and employee welfare. Employees' insurance and welfare expenses include medical and health expenses, funeral expenses and pensions for employees' death, subsidies for employees' living difficulties, cultural and sports publicity expenses, subsidies for collective welfare facilities and undertakings, travel expenses for visiting relatives, subsidies for family planning, subsidies for heating in winter, expenses for heatstroke prevention and cooling, subsidies for infants (i.e. child care fees), subsidies for only children, subsidies for only children on Children's Day, subsidies for washing and mending work clothes and nutrition for blood donors.

(3) Expenditure on labor protection. Including work clothes, gloves and other labor protection articles, antidotes, refreshing drinks, and health food treatment paid by labor protection fees for five types of work, such as exposure to toxic substances, silica dust, radiation, diving, caisson operation and high temperature operation, according to the scope stipulated by the Ministry of Labor and other seven units in the State Council in July 1963.

(four) expenses related to the treatment of retired, retired and resigned personnel.

(five) to pay remuneration for special work such as manuscript fees and lecture fees to the personnel of other units.

(6) Travel allowance and meal miss allowance. It means that employees should buy berth tickets on business trips and actually change their seats into reduced commissions; Due to the implementation of lump-sum accommodation fee, the difference between actual expenditure and standard has been partially returned.

(seven) tools and livestock compensation fees paid by employees who bring their own tools and livestock to work in enterprises.

(eight) the risk compensation income of the lessee who implements the leasing business unit.

(9) Dividends, bond interest and pre-tax income distribution after employees raise funds to buy stocks or corporate bonds.

(ten) when the labor contract system is terminated, the medical subsidy, living allowance and one-time economic compensation paid by the enterprise to the employees.

(eleven) the labor dispatch unit collects the handling fees and management fees other than the wages paid by the employer.

(12) Processing fees paid to domestic workers and contracting fees paid to contractors according to processing orders.

(thirteen) subsidies paid to students who participate in enterprise labor.

(fourteen) the net cash balance of travel expenses and resettlement fees in the transfer work.

(fifteen) social insurance and housing provident fund paid by the unit.

(16) Subsidies paid to personnel recruited from security companies.

(seventeen) the enterprise annuity and supplementary medical insurance established for employees in accordance with the national policy, which is paid by the unit in accordance with the proportion stipulated in the policy.

Five, about the unified payment base.

(a) the total wages of the employees who pay the basic old-age insurance premiums by the insured units can also be the sum of the individual wage bases of the employees of this unit, but they should be unified into an approved method throughout the province.

In principle, the base of the basic old-age insurance premium paid by employees in the unit is the average monthly salary of employees in the previous year, which is approved within the range of 60%-300% of the average monthly salary of local employees. Under special circumstances, the determination of the individual payment base is approved according to the relevant provisions of the Notice of the former General Office of the Ministry of Labor on Printing and Distributing the Interim Measures for the Administration of Individual Accounts of Employees' Basic Endowment Insurance (No.[1997]1KLOC-0/6). Insured as an individual, the payment base shall be approved according to the relevant provisions of the State Council's Decision on Improving the Basic Old-age Insurance System for Employees (Guo Fa [2005] No.38).

(two) the insured units to pay basic medical insurance, unemployment insurance, work injury insurance and maternity insurance base for the total wages of employees, employees to pay basic medical insurance and unemployment insurance base for my salary. In order to facilitate the collection, the average monthly salary of an individual in the previous year can be used as the payment base. At present, in some places, in order to integrate the handling resources, unified collection and audit of social insurance premiums are implemented, and the payment base of all insured units and individuals is unified as the base for units and individuals to pay basic old-age insurance premiums. This practice is convenient for insured enterprises and insured personnel. It is conducive to improving audit efficiency.

Social insurance agencies at all levels shall, in accordance with the provisions of this circular, standardize the verification of social insurance payment base, adhere to standards on the basis of standardization, earnestly do a good job in declaration, review and daily audit, safeguard the legitimate rights and interests of the majority of insured persons, and ensure that social insurance premiums are fully receivable.

2006 10 month

Further reading: How to buy insurance, which is good, and teach you how to avoid these "pits" of insurance.