The minimum contribution base for individual social security in 2023

Recently, some provinces and cities to adjust the social security contribution base and contribution standards in 2023.

How is it adjusted?

2023, the social security can still pay according to the minimum wage?

Do you know all these questions?

Social security contribution base adjustment in 2023

From December 2022, a number of provinces announced the 2023 social security contribution base of the upper limit and lower limit.

One, Shandong Province

Recently, Shandong Provincial Department of Human Resources and Social Welfare and other four departments jointly issued a "notice on the tentative 2023 province's social insurance premium contribution base upper and lower limit standards.

Notice of the clear:

1, in 2022 the province's full-caliber urban unit of the average salary of employed persons before the announcement of the unified, enterprise workers basic pension insurance participating units in the 2023 social insurance premiums in 2023, the upper and lower limits of the monthly base of the base of the implementation of the tentative:

Upper limit:21888 yuan;

The upper limit: 21888 yuan;

The upper limit: 21888 yuan.

Upper limit:21888 yuan;

Lower limit:4378 yuan;

2. Priority to participate in the work injury insurance grassroots courier outlets employed in the work injury insurance monthly contribution base for the time being in accordance with the implementation of the 6633 yuan.

2. Zhaoqing City

On November 5, 2022, the Zhaoqing Municipal Bureau of Medical Protection announced the contribution base for employee medical insurance (including maternity insurance) in Zhaoqing City in 2023:

Zhaoqing City, January-December 2023 Employee Basic Medical Insurance (including Maternity Insurance) The upper and lower limits of the contribution base shall be determined by 60%-300% of the average monthly salary of urban employees (weighted by the average salary of urban non-private sector employees and the average salary of urban private sector employees) for the whole year of 2021, i.e.

The lower limit shall be RMB 4009 (rounded up to the nearest whole number)

The upper limit shall be RMB 20043 (rounded up to the nearest whole number)

The upper limit shall be RMB 4,003 (rounded to the nearest whole number). 20043 yuan(rounded)

Three, Zhongshan City

On October 20, 2022, the Zhongshan City Bureau of Human Resources and Social Security issued a Notice on the Adjustment of the Upper and Lower Limits of the Social Insurance Contribution Base.

The notice specifies:

First, the lower limit of the basic pension insurance contribution base for enterprise employees is 3958 yuan, and the upper limit of the contribution base is adjusted from 22941 yuan to 24930 yuan, with an implementation period from July 1, 2022 to June 30, 2023; the organs Institutions pension insurance contribution base lower limit from 4588 yuan adjusted to 4986 yuan, the upper limit from 22941 yuan adjusted to 24930 yuan, the implementation time for January 1, 2022 to December 31, 2022.

Second, the unemployment insurance contribution base lower limit of 1900 yuan, the upper limit from 23826 yuan adjusted to 24705 yuan, the implementation time for July 1, 2022 to June 30, 2023.

Third, the specific personnel single workers' compensation insurance contribution base lower limit from 4588 yuan adjusted to 4986 yuan, the upper limit of the contribution base from 22941 yuan adjusted to 24930 yuan. The implementation period is from July 1, 2022 to June 30, 2023.

Many provinces and cities have adjusted their medical/social security contribution standards

In addition to adjusting the social security contribution base, from January 1, 2023, many provinces and cities have also adjusted their medical/social security contribution standards.

One, Hangzhou, Zhejiang Province

In November 2022, Hangzhou Municipal Health Insurance Bureau of Zhejiang Province issued the "Notice of Hangzhou Municipal Medical Security Bureau Hangzhou Municipal Finance Bureau of the State Administration of Taxation of Hangzhou Municipality on the Adjustment of Employee Basic Medical Insurance (including Maternity Insurance) Contribution Rates," making it clear that starting from Jan. 1, 2023, it will reduce the employee medical insurance contribution rate from January 1, 2023.

The notice specifies:

Starting from January 2023, the unit contribution rate for basic medical insurance (including maternity insurance) for employees in HCM City will be adjusted to the same rate as that of maternity insurance for employees participating in basic medical insurance (including maternity insurance) in HCM City with the status of flexibly employed persons.

Two, Xiamen City, Fujian Province

2022 Nov.

The document makes it clear:

Starting from January 2023, the household registration restriction for flexibly employed persons to participate in the employee health insurance will be liberalized, and the non-city household registration persons within the legal working age will be allowed to participate in the Xiamen City Employee Health Insurance as flexibly employed persons and enjoy the same contribution rate as those in Xiamen City, as long as they hold a valid residence permit of Xiamen City.

This is the first time that the Xiamen City Government has issued a circular on the implementation of the Rules of Xiamen City Employee Health Insurance and the Implementation Rules for Urban and Rural Resident Health Insurance. The same medical insurance treatment, effectively protect the rights and interests of the new employment form of labor.

Three, Huizhou City, Guangdong Province

Huizhou City, Guangdong Province, the Health Insurance Bureau clear since December 1, 2022, to adjust the standard of employee health insurance contributions.

Notice of the clear:

1, December 1, 2022 to June 30, 2023 employee health insurance to maintain the current level of contributions. Single building co-ordinated employee health insurance unit contribution base from "the city's average monthly salary of full-caliber employees in the previous year" adjusted to the total monthly salary of the unit employees, the contribution rate from the inclusion of maternity insurance adjusted to which includes maternity insurance premium rate employees do not contribute .

2, July 1, 2023 onwards, the employer unit of the unit employees monthly contributions to the total wages of 4% (which includes maternity insurance premiums rate paid monthly, individual employees do not contribute.

Can you pay your employees from 2023

Can you pay your employees according to the minimum wage?

First of all, I would like to correct a mistake, it should not be the minimum wage to pay social security, but to pay social security according to the minimum base.

The base is derived from wages, but it is not necessarily equal to wages. Here you need to understand the definition of gross salary, which is a concept introduced directly in the base adjustment documents.

What does gross salary mean?

In the National Bureau of Statistics Order No. 1, there is a clear definition of wages, including six parts: hourly wages, piece-rate wages, bonuses, allowances and subsidies, overtime and overtime wages and wages paid under special circumstances.

What is meant by wages paid under special circumstances?

For example, maternity allowance and allowance for the period of leave without pay are all wages paid under special circumstances.

Again, let's start with a formula:Social security contributions = base x percentage.

In the practice of social security, generally based on the Labor Social Insurance Center letter No. 60 to do the landing guidance, and reference to the social security base floor, ratio and some special base approved rules supplement.

The provisions of the Social Security Law on the base are relatively broad, for example:

Employee basic pension insurance unit contributions = total wages x the prescribed proportion

Individual contributions = my salary x the prescribed proportion

This is only a large framework formula. In the Labor and Social Insurance Center issued No. 60 article on the specification of the base of the further instructions. For example:

1, there are two kinds of unit contribution base:

The first is the total salary of the employee as the contribution base;

the second is the sum of the individual contribution base of the unit employees.

2, the individual contribution base has three cases:

The first is the average monthly salary of the previous year as the base, between the upper and lower limits for approval;

the second is directly to my salary as the base;

the third is the average monthly salary of the previous year as the base.

In the notice of the national base adjustment, basically the average monthly salary of the previous year between the upper limit and the lower limit of the approved value as the base.

It should be noted that in 2016, the 130th clearly stipulates that the unit shall not expand the scope of reducing the proportion of contribution or increase the range of reducing the contribution. That is, you can not arbitrarily reduce the contribution base, the minimum contribution base shall not be less than 60% of the local social wage.

What should be the contribution base for new employees?

According to the Office of the Ministry of Labor issued the "Interim Measures for the Administration of Basic Pension Insurance Individual Accounts for Enterprise Employees", it can be clear that the new employees to the starting salary of the month as the basis for contributions, and unemployed re-employment of the employee's base of contributions is the starting salary of the month as the basis for the current year's contributions.

To summarize the principle of base approval: that is, old employees base accounting in accordance with the previous year's average monthly salary to approve, new employees in accordance with the first month of employment salary to approve, that is, the first month of the new starting salary, the elderly last year, the average monthly, the social level of the upper limit and lower limit of the base of the interception of the approval.

Therefore, Companies are not able to pay social security to employees in accordance with the minimum base.

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