Jiangsu minimum pension insurance contribution base

What is the minimum social security contribution base in 2017_2017 social security contribution base table

The State Council recently issued the "Implementation Opinions on Stimulating the Vitality of Key Groups and Driving Urban and Rural Residents to Increase Their Income," which proposes to include the average salary of on-the-job workers in urban private units in the scope of the statistical caliber of the contribution base, to form a reasonable base for the payment of social insurance and housing provident fund, and to avoid a systematic extrusion of the Low-income groups of the systematic extrusion.

Experts believe that after expanding the scope of statistical caliber, the social security contribution base will be reduced, which is conducive to reducing the burden of low-income people's contributions, so that more low-income people can afford to pay social security, enjoy social security treatment. At the same time, low-income people are also expected to increase the wages in hand.

Social security contribution base rises year by year

It is understood that, in general, the employee's social security contribution base is the average monthly salary of the previous year. However, insured workers with lower and higher wage incomes are required to follow the lower and upper limits of the contribution base announced by the human resources and social security departments each year as their own contribution base.

According to the Interim Measures for the Administration of Employees' Basic Pension Insurance Individual Accounts, the employee himself or herself generally takes his or her average monthly salary for the previous year as the base for personal contributions. If the average monthly salary is less than 60% of the average monthly salary of local employees, the contribution is 60% of the average monthly salary of local employees; if it is more than 300% of the average monthly salary of local employees, the contribution is 300% of the average monthly salary of local employees, and the part of the excess is not counted in the base of the contribution salary, and is not counted in the base of the pension calculation.

The social security contribution base in each region is linked to local average wage data. As a basis for setting social insurance collection standards, the social security contribution base in each region is adjusted after the average wage is announced. As the average wage increases, the social security contribution base will also "go up", rising year by year.

For example, in 2016, the upper and lower limits of the social security contribution base for workers in Shanghai were adjusted to 17,817 yuan and 3,563 yuan respectively, an increase of 1,464 yuan and 292 yuan over the previous year.

Some enterprises have a heavier social security burden

In fact, many provinces tend to use the average salary of on-the-job workers in urban non-private units to determine the social security contribution base. For example, the Shanxi Provincial Department of Human Resources and Social Security issued a notice this year, in 2015 the province's non-private sector on-the-job workers average annual wage of 52,960 yuan, as the average wage of on-the-job workers in Shanxi Province in 2015, according to which to determine the upper and lower limits of the base of the individual employees participating in the basic pension insurance to pay the pension insurance premiums, urban self-employed industrial and commercial enterprises and flexibly employed persons to pay the pension insurance premiums base, the calculation of the basic pension and transitional pensions of the participants in the retirement. pension and transitional pension.

Wang Zhen, a researcher at the Institute of Economic Research of the Chinese Academy of Social Sciences, said the current range of statistical caliber of the social security contribution base is mainly the average salary of the staff working in enterprises above the scale, while a large number of private and individual enterprises are excluded, so that the calculated average salary is actually higher than the actual situation of the income of all the employed, and there is a certain degree of inflated components.

Yang Yansui, director of the Employment and Social Security Research Center at Tsinghua University, said the base for social security contributions is linked to the average wage of on-the-job workers, but the caliber of its statistics is mainly for large enterprises, with higher average wages. According to this base payment, coupled with the contribution rate is also higher, the burden of social security is heavier, many small and medium-sized enterprises, especially private enterprises, so they can not afford to pay social security, employees will not be able to enjoy social security benefits.

An enterprise in Beijing engaged in human resources work, Ms. Zhao said, many private enterprises in order to avoid taxes, the cash payroll, but also do not give employees to pay the "five insurance and one gold", resulting in these employees are not included in the statistics, so that the average social wage increase, social security contributions to the base is also increased, the private sector is more reluctant to on the social security, which creates a vicious circle. The private sector is even more reluctant to pay social security, thus forming a vicious circle.

Low-income earners lament that their wages are "falling"

On the one hand, some people can't afford to pay for social security; on the other hand, many low-income earners who have already participated in the scheme are facing a shrinking of their actual incomes due to the yearly increase in the social security contribution base.

According to the current regulations, the average monthly salary of the person is less than 60% of the average salary of local workers, according to the average monthly salary of local workers to pay 60%. In other words, for employees whose wages are less than 60 percent of the average wage, contributions are not based on their own wages, but on a base higher than their own wages.

Assuming that the average salary of a local employee is 5,000 yuan, Wang's salary is 2,000 yuan, which is less than 60% of the average salary of local employees. And Wang has to pay social security contributions at the rate of 60% of the average salary of local workers (that is, 3,000 yuan).

In this way, in the average wage and contribution base has risen over the years, while the individual salary has not been adjusted, this part of the social security contributions will increase, while the actual wages in hand is less, many netizens therefore lamented their income "was down".

Social security contribution base will be more reasonable

The above problem is expected to be changed. The State Council issued in October "on stimulating the vitality of key groups to drive the implementation of urban and rural residents to increase their income views" clearly put forward, the average salary of urban private sector on-the-job workers in the scope of the statistical caliber of the base of the contribution, the formation of a reasonable social insurance and housing fund contribution base, to avoid the low-income groups of the systematic extrusion.

It is worth noting that this content in the document did not attract public attention at the time, but the importance of this new policy can not be ignored. "To avoid the systematic extrusion of low-income groups, the phased reduction of social security contribution rates is not enough, but also to further strengthen the fee base." Yang Yansui analysis, broaden the scope of the statistical caliber, will be small enterprises, private enterprises included, is expected to contribute to the base will fall by about 10%, so that the rate and the fee base are down, the enterprise's burden of social security can be reduced to a certain extent, so that more groups of relatively low wages can also be insured. "The average salary of high-income earners cannot be used as the contribution base for low-income earners." Wang Zhen believes that by including the average salary of urban private sector on-the-job workers in the scope of the statistical caliber of the contribution base, the contribution base will become lower, which is conducive to reducing the contribution burden of low-income earners, and the actual salary that the employees have in their hands is also expected to increase.

2017 Jiangsu social security contribution base

According to the "Jiangsu Provincial Enterprises and Employees Basic Pension Insurance Provisions" (Provincial Government Decree No. 36) and other relevant provisions, now on the 2016 social insurance base related issues are notified as follows:

A, July 1, 2016 to June 30, 2017 during the period to reach the legal age of retirement or to receive enterprise The base for calculating the basic pension for insured persons who have reached the age of statutory retirement age or the age of receiving basic pension insurance treatment for employees is 5,600 yuan, and the base for calculating the actual contribution wage index for the year is 67,200 yuan.

Second, from July 1, 2016 to June 30, 2017, the upper limit of the basic pension insurance contribution salary of enterprise employees in the province was implemented at 16,800 yuan, and the lower limit of the contribution salary was implemented at 3,089 yuan.

Considering that private enterprises account for a relatively large proportion of the private sector in some areas and the number of low-income people is relatively large, areas that have difficulties in implementing the above standards are allowed to make appropriate adjustments. Among them, in 2015 the average salary of on-the-job employees is higher than the average salary of on-the-job employees in the province, the lower limit of contribution salary can be determined by 2900 yuan; in 2015 the average salary of on-the-job employees is lower than the average salary of on-the-job employees in the province, the lower limit of contribution salary can be determined by 2550 yuan. The fund revenue and expenditure gap of the above areas can be adjusted appropriately on the basis of 2900 yuan and 2550 yuan respectively.

The lower limit of contribution salary for insured employees of provincial agricultural reclamation enterprises shall be set at 2870 yuan, and the lower limit of contribution salary for insured employees of other provincial directly managed units shall be set at 3089 yuan.

3. Whether the upper and lower limits of contributory wages for unemployment, medical care, work-related injuries and maternity insurance and the basis for the payment of entitlements are to be determined by the Human Resources and Social Security Bureaus of provincial municipalities with reference to the above provisions.

Four, localities should strictly implement the social insurance base determination of the relevant policies, the breakthrough of the provincial regulations on the upper and lower limits of the contribution wage will be deducted from the provincial transfer.

2017 Chongqing social security contribution base

According to the relevant provisions, employees participating in basic pension insurance, basic medical insurance, unemployment insurance, industrial injury insurance and maternity insurance determine the contribution base in accordance with their average monthly salary of the previous year. However, for people whose income is too high or too low, the upper and lower limits of the contribution base are also set accordingly, i.e., if the average monthly salary of the employee in the previous year is lower than the lower limit, the lower limit is used as the contribution base; if it is higher than the upper limit, the upper limit is used as the contribution base. If the average monthly salary is between the upper and lower limits, the pension insurance contribution base will be determined according to the actual salary income of the person. The average monthly salary of the insured employees in the previous year is lower than the average monthly salary of the city's employees 60%, according to 60% of the approved contribution base.

Chongqing urban enterprise workers basic pension insurance, urban enterprise workers basic medical insurance, unemployment insurance, industrial injury insurance and maternity insurance insured employees, July 2016 only June 2017 contribution base upper limit of 15523 yuan, the lower limit of 3105 yuan. Participants in the basic pension insurance for urban enterprise employees in their individual capacity, the upper limit of the monthly contribution base for the year 2016 is 5,175 yuan, and the lower limit is 3,105 yuan.

Specific social security policies are recommended to specifically consult the Chongqing Social Security Center on weekdays.

2017 Shandong social security contribution base

Jining City Social Security Bureau issued a "notice on doing a good job in 2016 social insurance participation and payment of relevant issues", adjusted the basic pension insurance contributions of enterprise employees in 2016 and the calculation of the treatment base: the minimum monthly contribution base for the previous year the province's average monthly wage of on-the-job workers, 60%, that is, 2910 yuan; the maximum monthly payment base for the province's average monthly wage of on-the-job workers in the previous year, the maximum monthly payment base for the province's average monthly wages, that is The minimum monthly contribution base is 60% of the average monthly salary of the employed workers in the province in the previous year, i.e. 2910 yuan; the maximum monthly contribution base is 300% of the average monthly salary of the employed workers in the province in the previous year, i.e. 14549 yuan. The adjustment from January this year, enterprises and employees should make up the difference in pension insurance premiums from January to May.

According to the relevant person in charge of the fund collection section of the Municipal Social Security Bureau, the basic pension insurance contribution base of enterprise employees and the previous year the average wage of the province's on-the-job workers "linked". 2015 annual average wage of the province's on-the-job workers is 58,197 yuan, based on which, to determine the basic pension insurance base of Jining City in 2016, the basic wage of enterprise employees. Pension insurance highest monthly contribution base for the previous year the province's average monthly salary of on-the-job workers 300%, that is, 14,549 yuan, the lowest monthly contribution base for the previous year the province's average monthly salary of on-the-job workers 60%, that is, 2,910 yuan. This year, the city's individual, flexible employment of the basic pension insurance contribution base is divided into three grades, respectively, for the previous year the province's average monthly salary of the average on-the-job workers of 100%, 80%, 60%, that is, 4,850 yuan, 3,880 yuan, 2,910 yuan.

In terms of the contribution ratio, in 2016, the basic pension insurance for enterprise employees will be paid at a rate of 26%, of which: the unit contribution rate is 18% and the individual contribution rate is 8%; the basic medical insurance will be paid at a rate of 9%, of which: the unit contribution rate is 7% and the individual contribution rate is 2%. Individuals and flexibly employed persons pay 20% of the basic pension insurance and 9% of the basic medical insurance.

The adjustment will be implemented from January 2016, and the relevant units and insured persons are required to make up the difference in pension insurance premiums for the previous five months. After the declaration of the contribution base of the unit, you can directly through the online or in the levy hall for payment procedures, according to the provisions of the June social insurance premiums; at the same time, make up the difference in social insurance premiums after the implementation of the new contribution base from January to May, in order to the Municipal Bureau of Social Security for the 2016 year of retirement for the calculation of the retirement benefits of the personnel.

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