Social Security Base of Kunshan in 2022

1, Jiangsu Provincial Department of Human Resources and Social Security, Provincial Department of Finance, Provincial Medical Insurance Bureau and Provincial Taxation Bureau jointly released the relevant social insurance base in 2022. From 2022 1 October 1 February1,the minimum wage base of basic medical insurance, endowment insurance and maternity insurance for employees in the city is 4250 yuan.

2. The upper limit of payment wage base is temporarily implemented as 2 182 1 yuan.

Adjustment of Social Security Payment Base in Kunshan City

Kunshan social security payment base adjustment standard was given in early 2022. According to the regulations, the minimum social security payment base is 4250 yuan, and the maximum social security payment base is 2 182 1 yuan. When applying for social security increase and salary base declaration, all units must determine the social security payment base of employees, declare according to the average monthly salary of employees, and then calculate social security expenses according to the declared social security payment base.

Laws and regulations on the proportion of social security contributions in Kunshan City

Employee social security expenses are calculated in a fixed proportion. According to the law, social security units should bear 16% pension insurance, 7% medical insurance, 0.5% unemployment insurance, 0.4% work injury insurance and 0.8% maternity insurance. Employees need to bear 8% pension insurance, 2% medical insurance, serious illness insurance in 5 yuan and 0.5% unemployment insurance.

According to the standard of the lowest social security payment base in Kunshan in 2022, the social security unit should bear 1.049.75 yuan per month, the individual employee should bear 45 1.25 yuan, and the minimum social security payment is1.50/kloc-0 yuan per month.

How to adjust the upper limit of enterprise insurance payment base;

1. Based on the company's declared annual salary income of 202 1, the maximum payment base is 22,470 yuan if it exceeds 2 182 1 yuan at the time of reporting.

2. During the year, new employees will be paid according to the starting salary, starting from the month of employment to 2022 10.

3. If retirees need to make up the base difference during the year, please go to the offline counter.

4. If you have resigned, stopped hair, died or transferred out of a different place before the adjustment, you will not be adjusted.

5. If the payment base is increased from 2 182 1 yuan to 22,470 yuan to make up for the base difference, no late payment fee will be charged.

How to adjust the upper limit of payment base for flexible employees;

1.From June, 1 1, on the basis of the original file 12, 22,470 yuan was added, and the file *** 13 was added.

2. If the grade of 22,470 yuan is selected, it can be adjusted from 1 1. From 1 to 1, you can apply to the tax department to make up the difference.

legal ground

People's Republic of China (PRC) Labor Law (revised on 20 18) Article 70 The state develops social insurance, establishes social insurance system and social insurance fund, so that workers can get help and compensation in case of old age, illness, work injury, unemployment and maternity.

Article 71 The level of social insurance should be compatible with the level of social and economic development and social affordability.

Article 72 The sources of social insurance funds shall be determined according to the types of insurance, and social pooling shall be gradually implemented. Employers and workers must participate in social insurance and pay social insurance premiums according to law.