A new social security base has been introduced. You don't know how to pay social security, do you?

The new social security base came out. The minimum payment base is 3457 yuan, and the upper limit is 190 12 yuan. Please tell each other!

Starting this month, the minimum social security base is 3,457 yuan, and the payment is 12 16.86 yuan. Among them, the unit undertakes: 860.79 yuan; Personal commitment: 356.07 yuan

Notice on issues related to 20021provisional standards for the upper and lower limits of social insurance premiums and medical insurance premiums.

1. Before the province uniformly announces the average salary of employees in full-caliber urban units in 2020, the upper and lower limits of the monthly payment base of enterprise social insurance premiums in 2002 190 12 yuan and 3457 yuan will be temporarily implemented. In 2020, after the average wage of employed persons in all-caliber urban units in the province is announced, the monthly payment base will exceed 300% and be lower than 60%, and more will be refunded and less will be paid. That is, from the date of 202 1, 1, when an enterprise declares to pay social insurance premiums and medical insurance premiums for its employees, the lower limit of the payment base will be temporarily implemented at 3,457 yuan, and the upper limit of the payment base will be temporarily implemented at 1 9012 yuan. Please declare and pay social insurance premiums for employees according to their salary due last month.

2. According to the policy, small and medium-sized enterprises will reduce three social insurance premiums by stages due to the epidemic until June 65438+February 3, 20201. 202 1 1 1 is no longer exempted.

3.202 1 to 1, and the medical insurance rate of employees in the unit is adjusted to 8% (unit) +2% (individual).

Whether it is a business or an individual, a boss or an employee. First, we need to know what social security is. What is the social security base? What should I pay attention to when paying?

Social security refers to:

Social insurance is a social and economic system that provides income or compensation for those who lose their ability to work, are temporarily unemployed or suffer losses due to health reasons. The social insurance plan is organized by the government, forcing a certain group to use part of its income as social insurance tax (fee) to form a social insurance fund. Under certain conditions, the insured can get fixed income or loss compensation from the fund. It is a redistribution system, and its goal is to ensure the reproduction of material and labor and social stability. The main items of social insurance include endowment insurance, medical insurance, unemployment insurance, industrial injury insurance and maternity insurance.

Social security base refers to:

Social insurance base, referred to as social insurance base, refers to the social insurance payment base of employees in a social security year. It is determined according to the average monthly wage income of employees from June 1 day to February 1 day in the previous year. The social insurance payment base is an important basis for calculating the social insurance premiums and social insurance benefits paid by employers and their employees. There are upper and lower limits, depending on the actual situation in each region.

Please pay special attention to:

1. The enterprise shall pay the endowment insurance according to the specified proportion of the actual average wage of employees, and the payment base range shall be a fixed proportion of the average social wage of the previous year, that is, the part of the social security enterprise that the actual employees should pay shall at least be paid by the enterprise and entered into the social pooling account.

2. Individuals pay endowment insurance at 8% of their actual salary, and the payment base range is the same as that of enterprises. Personal salary refers to pre-tax salary, including all relevant labor remuneration, overtime pay, bonuses, etc. obtained by individuals in their own units. The calculation method is that individuals pay 8% of wages and units pay 25% of wages. (This ratio varies from place to place and may vary from time to time, subject to local social security regulations).

Social security cardinal number algorithm:

Individual employees take the monthly average of their total salary income in the previous year as the monthly payment base of this year, in which: the new employees of this unit take the full-term salary income of the month when the employees join the company as the payment base; The insured unit takes the sum of the monthly payment bases of all insured employees as the monthly payment base of the unit.

The total wage income of employees in the previous year refers to all monetary income obtained by employees in the whole calendar year from June 65438+1 October1February 3 1 last year, including hourly wages, piecework wages, bonuses, allowances and subsidies, overtime wages and wages paid under special circumstances.