Changzhou social security contribution base 2023

Attention! Social Development [2023] No. 3), the city's social insurance contributions to the wage base of the upper and lower limits of the provisional standard from January 2023 onwards to adjust. Specifically:

First, January 1, 2023 to December 31, 2023, the province's basic pension insurance for enterprise employees and basic pension insurance for institutional staff the lower limit of the base of the wage contribution is temporarily implemented as 4494 yuan, the upper limit of the base of the wage contribution The lower limit of the contributory wage base is 4494 yuan, and the upper limit of the contributory wage base is 24042 yuan for the time being.

Second, the employees' basic medical insurance, unemployment insurance, industrial injury insurance, maternity insurance contribution wage base upper and lower limits in accordance with the above standards, the specific implementation of the time to be determined by the municipalities.

As the province's average wage of urban employees in 2022 has not yet been announced, the data will be published in accordance with national policies and regulations and then announced in 2023 the official standard of the upper and lower limits of the social insurance contribution wage base, and to make up for the excess.

Please pay special attention to the majority of employers, the changes in social security costs after the adjustment of the upper and lower limits of the base, be sure to pay social insurance premiums in the account memory full balance, to avoid due to the payment of fees is not timely, every other month to produce unnecessary late fees.

Q

What is the upper and lower limits of the contribution wage base?

Answer: According to the unified regulations of the State, the upper and lower standards of the contribution wage base are determined by 300% and 60% of the average wage of the full-caliber urban employees in the province in the previous year. Individual employees to their average monthly wage income in the previous year as the contribution wage base, their average monthly wage income in the previous year is higher than the province announced the upper limit of the current year's contribution wage base standard, according to the upper limit of the standard as the contribution wage base; lower than the lower limit of the standard, according to the lower limit of the standard as the contribution wage base. Flexible employment can be published in the province of the year between the upper and lower limits of the wage base of the contribution standard to choose the appropriate level of the wage base of the contribution.

Setting the upper and lower standards for the contribution wage base and making upward adjustments year by year in conjunction with the average wage of urban employees in the province in the previous year is a unified policy provision of the national pension insurance system, purpose is to ensure that the basic pension of the insured personnel when they retire in the future will have a reasonable minimum and maximum level, and will not result in the basic pension level not sufficient to guarantee the basic pension because of the excessively low contribution wage base. The purpose is to ensure a reasonable minimum and maximum level of basic pension when the insured person retires in the future, so that the level of basic pension will not be insufficient to protect the basic life because the base of the contribution salary is too low, and the difference between the high and low levels of basic pension will not be too big because the base of the contribution salary is too high. Moreover, the adjustment of the upper and lower standards of the contribution wage base does not affect all participants, and the adjustment of the upper and lower standards will not have a direct impact on the participants whose wages and incomes are within the range of the upper and lower standards of the contribution wage base.

Q

Why the pre-announcement from this year? How are the criteria determined?

Answer: In the past, the province implemented the social insurance year, i.e., July 1 of the current year to June 30 of the next year for a year, so the base of the contribution salary is adjusted from July 1 of the current year. According to the requirements of the enterprise employees basic pension insurance national coordination, our province in previous years the basic pension calculation base, personal account interest-bearing year according to the national unified provisions of the first implementation of the natural year on the basis of the standard adjustment of the upper and lower limits of the base of the provincial contribution from 2022 also adopted the same natural year with the vast majority of provinces in the country, i.e., adjusted from January 1, this means that in the future, the base of the contribution is the same natural year adjustment, that is, the adjustment of the base of the contribution is the same as that of most of the provinces.

this means that every year in the future will increase the insured personnel half a year's contribution to the wage base, which is conducive to the overall improvement of the insured personnel in the future retirement of the basic level of pension calculation, but also with the institutions of the practice of pension insurance, an effective solution to the implementation of the year of the "dual-track system" in the social insurance.

In accordance with the usual practice, the statistical department will need to 2023 to the middle of the year to publish the province's average wage data in 2022, which led to the 2023 annual contribution to the wage base of the upper and lower limits of the standard can not be determined. For this reason, with reference to the practice of sister provinces, and in order to safeguard the rights and interests of insured persons and to protect the collection of social insurance premiums, before the announcement of the province's average wage data in 2022, decided to release a temporary standard, that is, from January 1, 2023, the province's lower limit of the wage base of the contribution standard is temporarily implemented in accordance with the 4494 yuan, the upper limit of the standard is temporarily determined in accordance with the 24,042 yuan. >. This is conducive to enterprises and participants from the beginning of the year will begin to carry out labor cost budgeting and timely adjustment of the contribution plan, the mid-year release of the official standard is not too much one-time retroactive contributions, resulting in a financial impact on the enterprise is too large. At the same time, it should be noted that the beginning of the interim standards and later release of the official standards, is not the upper and lower limits of the wage base of contributions to the standard for the second adjustment.

Q

How to deal with the official standard when it comes out?

Answer: After the statistical department determines the average salary of the province's full-caliber urban unit employees in 2022, we will release the official standard of the upper and lower limits of the social security contribution wage base for 2023 in accordance with the national unified policy regulations,and on the basis of the current release of the tentative standard, the more refunded and less compensation. .

What needs to be re-emphasized is that the basic pension insurance treatment follows the principle of "pay more and get more, pay more and get more", and the increase in the contribution wage base will directly affect the initial accrual level of the basic pension when retiring, which is closely related to the future annual adjustment of the basic pension. The initial level of basic pension is also closely related to the future annual adjustment of basic pension, and I hope that everyone will look at it rationally. Flexibly employed persons are also called upon and encouraged to choose a higher-grade contributory wage base as far as possible within their personal affordability and to continue to make contributions without interruption, so as to provide better protection for their future life after retirement. Eligible flexibly employed people can still apply to enjoy the social security subsidy policy for a certain period of time.

Attached:Contribution standards for flexibly employed people in Jiangsu Province in 2023