Sixty percent of the base is how much yuan dezhou city

Recently, the reporter learned from the Dezhou Municipal Bureau of Human Resources and Social Security was informed that, due to the degree of the province's average salary of on-the-job workers announced late, after the study to determine the degree of the city's temporary by the number of forecasts to declare the current year's contribution base, that is, the average monthly salary of 4750 yuan, 60% of the 2850 yuan, 300% of the 14250 yuan.

It is reported that the social insurance contribution base according to the natural year for the declaration, from January to December for a contribution year, the current year has been based on the previous year's base contribution units, to be approved by the new base, will be unified to make up for the contribution.

In addition, the insured employees to pay social insurance premiums to their previous year's wage income as a base, the wage income of employees in accordance with the National Bureau of Statistics on the calculation of the caliber of the total wage, less than the province of the previous year the average monthly wage of on-the-job workers 60% of the monthly wage, according to 60% of the determination of the basis for contributions, higher than the previous year the province of the average wage of on-the-job workers in the part of the average wage of 300% of the wages do not count as a base of the wage contributions. Urban self-employed businessmen and flexibly employed people's social insurance minimum contribution base according to the implementation of 2850 yuan, really is difficult to pay the contributions of the insured, upon written application, can be implemented in accordance with the previous year's minimum contribution base, i.e., according to the 2623 yuan / month of the contribution base to pay. Municipal social security centers hire accounting firms to conduct preliminary audits of the contribution base of municipal insured enterprises, adopting a combination of field audits and written audits. The list of enterprises to be audited in the field and the procedure will be announced later. Written audit units need to declare the relevant information, and from April 15 to April 30 (excluding Saturdays, Sundays and statutory holidays) to the Dezhou Social Insurance Center Audit Section (Municipal Government Service Center, 5th Floor, Room 562).

After determining the contribution base, the enterprise should make a public announcement to the employees in a conspicuous position, and the employees themselves should sign the "Employee Contribution Base Individual Signature Announcement Form" to confirm. During the period of declaring and approving the contribution base, the insured units are not allowed to handle the procedures of increasing or decreasing the number of employees in principle. In addition, the insured units should be strictly in accordance with the time specified in this notice to declare the base, late report, the city social security center will be ordered to rectify the deadline, the longer the period is still not rectified, in accordance with the unit of 110% of the amount of the last month's contributions to the approved contribution base.

Social insurance.

Social insurance. (SocialInsurance) is the core part of the social security system, refers to the state as the main body, by the laws and regulations of the specialized agencies responsible for the implementation of the use of social forces, through the legislative means to workers and their employers to raise funds to establish a special fund to ensure that the loss of labor income in the laborers to a certain degree after the loss of income compensation to ensure that the reproduction of labor force and the expansion of reproduction. This is a system that ensures the normal operation of labor reproduction and expanded reproduction, as well as social stability. The competent unit of social insurance in China is the Ministry of Human Resources and Social Security of the People's Republic of China.

According to relevant laws and regulations, social insurance*** covers five major types of insurance:

1 Old-age insurance (EndowmentInsurance)

The state and society in accordance with certain laws and regulations, in order to solve the problem of workers in the state's provisions of the termination of the obligation to work at the limit of the age of labor, or because of the loss of the ability to work in old age to withdraw from the workforce and the basic livelihood of a social insurance system. The establishment of a social insurance system.

2 Unemployment Insurance (UnemploymentInsurance)

The system of providing material assistance to workers who have temporarily interrupted their source of livelihood due to unemployment, thereby guaranteeing the basic livelihood of the unemployed during the period of unemployment and promoting their re-employment.

3 Work-related Injury Insurance (Work-relatedInjuryInsurance)

refers to the state and society for the production, work suffered accidents and injuries and suffering from occupational diseases, labor and relatives to provide medical treatment, livelihood protection, economic compensation, medical and vocational rehabilitation and other material assistance to a social security system.

4 Medical Insurance (MedicalInsurance)

When a worker is sick or injured, the state or society to give a material help, that is, to provide medical services or financial compensation for a social security system. China in the early 1950s the establishment of public medical care and labor insurance medical collectively referred to as employee health insurance.

5 Maternity Insurance (MaternityInsurance)

refers to the national legislation, in the event of temporary interruption of the labor force due to the birth of a child, the state and society to give timely material assistance to ensure that the basic life of the worker and the health care needs of the period of pregnancy and childbirth of a social insurance system.

Declaration

From February to May each year, insured units must declare the social insurance contribution base for the next settlement year at the municipal social insurance premium collection management center or district social insurance office (hereinafter collectively referred to as the social insurance agency) where they are registered.

The contribution base declared by the insured unit must be signed by the insured employee or confirmed by public announcement.

If a contributing unit does not make a declaration in accordance with the regulations, the social insurance agency can temporarily determine the monthly contribution base at 110% of the previous year.

The contribution base is an important basis for the calculation of social insurance benefits for the insured. After the workers to participate in social insurance, social security agencies to establish a lifelong basic pension insurance personal account and medical insurance personal account. The higher the employee's contribution base, the greater the amount of money stored in his or her individual account, the more medical expenses at his or her disposal, and the higher the pension he or she receives when he or she retires. The insured units and insured people conceal, omit, underreporting the contribution base, will directly reduce the level of enjoyment of social insurance benefits of the insured

The monthly contribution base of social insurance is generally determined in accordance with the monthly average of the annual salary of the employee in the previous year, determined once a year, and once determined, no further changes within a year.

Determine

individual employees to their previous year's monthly average of total wage income as the current year's monthly contribution base, of which: new entrants to the unit to the employee's own starting salary in the month of full-month wage income as the contribution base; insured units to the unit of all the insured employees monthly contribution base and the sum of the unit's monthly contribution base as the unit's monthly contribution base.

The total wage income of an employee in the previous year refers to all the monetary incomes earned by the employee during the entire calendar year from January 1 to December 31 of the previous year, including hourly wages, piece-rate wages, bonuses, allowances and subsidies, overtime and overtime wages, and wages paid under special circumstances.

In view of the variety of forms of wage payment by employers, employees should pay attention to the following aspects when determining the contribution base:

(1) The social insurance premiums, housing provident fund and individual tax directly deducted and paid by the unit from the wages of the employees should be included in the contribution base.

(2) Units in the form of cash or bank deposits paid to individual employees in the form of transportation subsidies, telephone subsidies, lunch subsidies, holiday expenses, as well as the payment of high temperature, high altitude, underground, toxic and hazardous and other special post allowance, should be included in the contribution base.

(3) The wages paid to individual employees by the unit through after-tax profit commission or dividends shall be included in the contribution base.

(4) The base salary system of employees, based on the turnover or business performance of the commission earned income, should be included in the contribution base.

(5) The implementation of business contracting or cost of contracting, the unit is no longer reimbursed travel expenses of employees, 60% of their contracted income should be included in the contribution base.

Upper and lower limits

The upper limit of the contribution base means that the part of the employee's salary income exceeding 300% of the arithmetic average of the average monthly salary of the employees on duty in the province or city of the previous year shall not be included in the contribution base;

The lower limit of the contribution base means that the employee's salary income is lower than 60% of the arithmetic average of the average monthly salary of the employees on duty in the province or city of the previous year; 60% of the arithmetic average of the average monthly salary of the employees on duty in the province or city of the previous year shall be taken as the contribution base. 60% of the average of the average monthly wage of the last year, the province or city on the average monthly wage of employees in the arithmetic of the contribution base.

There are upper and lower limits of the social insurance contribution base, the minimum can not be lower than 60% of the average monthly salary of the city's employees in the previous year (private enterprise employees, individual employees and non-city workers shall not be less than 50%, private enterprises, shareholders, owners of individual businesses shall not be less than 100%); the maximum can not be higher than the average monthly salary of the city's employees in the previous year 300%. The average wage of the city's employees announced annually by the Municipal Bureau of Statistics.

The contribution base in the same contribution year a certain year, no change in the middle. From April to June every year, the employer should declare the social insurance contribution base for the new year according to the notification from the social insurance agency in the city.