Dalian Minimum Social Security Payment Standard 2023

In 2023, the minimum payment standard for social security in Dalian is 3 148 yuan/month, of which the minimum payment base for old-age insurance is 1574 yuan/month, and the minimum payment base for medical insurance is 3 148 yuan/month.

I. Adjustment of Minimum Social Security Payment Standard According to the Notice of the State Council on Adjusting the Minimum Wage Standard and the Payment Base of Basic Old-age Insurance for Enterprise Employees, the minimum social security payment standard in Dalian has been raised from 20 19 10 1 to 2,976 yuan/month. From June 165438+ 10/day in 2022, Dalian once again raised the minimum payment standard of social security to 3 1 48 yuan/month, in which the minimum payment base for old-age insurance is 1574 yuan/month and the minimum payment base for medical insurance is 3/month. Second, the impact on enterprises and employees The improvement of the minimum social security payment standard means that enterprises need to bear more social security payment costs, and employees will also face higher social security payment pressure. But at the same time, it may also promote enterprises to improve employees' salary and enhance employees' social security. Three. Scope of application and precautions The minimum social security payment standard is applicable to all types of employers, including state-owned enterprises, collective enterprises, foreign-funded enterprises and private enterprises, as well as individual industrial and commercial households and flexible employees. Enterprises shall pay social security fees in full and on time in accordance with relevant regulations, and promptly notify employees to adjust the base of individual contributions.

What impact does the improvement of the minimum payment standard of social security have on the corporate tax burden? The increase of the minimum payment standard of social security will increase the social security payment cost of enterprises, thus reducing the pre-tax profit of enterprises, and then affecting the enterprise income tax that enterprises should pay. However, if enterprises reasonably avoid taxes and operate in compliance, they can also alleviate the tax pressure by optimizing business processes and reducing costs.

The improvement of Dalian social security minimum payment standard will increase the social security payment cost of enterprises, but it will also improve the social security of employees. Enterprises should pay social security fees in full and on time in accordance with relevant regulations, pay attention to changes in relevant tax policies, adjust and optimize according to actual conditions, and ease tax pressure.

Legal basis:

Article 8 An employing unit shall, within 30 days from the date of employment, register social insurance for its employees and declare and pay social insurance premiums. If the social insurance has not been registered, the social insurance agency shall verify the social insurance premium it should pay. If the employer fails to declare the amount of social insurance premiums payable according to the regulations, the social insurance agency shall temporarily determine the amount payable according to 1 10% of the amount paid by the unit last month; If there is no payment amount last month, the social insurance agency shall temporarily determine the amount of payment according to the operating conditions of the unit, the number of employees and the average salary of employees in the local last year. After the employer completes the declaration procedures, the social insurance agency shall settle the accounts in accordance with the provisions.