Guangdong social security payment base 2023

In 2023, the upper limit of Guangdong social security payment base is 37,308 yuan, and the lower limit is 3,730.8 yuan. The proportion of payment is the same as in previous years, which is paid jointly by the employer and the insured.

According to the Measures for the Administration of Social Insurance Payment in Guangdong Province, the upper limit of social insurance payment base in Guangdong Province in 2023 is 37,308 yuan, and the lower limit is 3,730.8 yuan, which is 5.56% and 5.56% higher than that of 35,344 yuan and 3,534.4 yuan in 2022 respectively. On this basis, the municipal, county and district human resources and social security bureaus can determine the specific payment base according to the actual situation. As in previous years, the proportion of social security contributions in Guangdong Province is paid by both the employer and the insured. Among them, the expenses that enterprises should pay include basic old-age insurance, basic medical insurance, unemployment insurance and work-related injury insurance, and the payment ratios are 20%, 8%, 1% and 0.5% respectively. The expenses payable by the insured are basic old-age insurance and basic medical insurance, and the payment ratio is 8% and 2% respectively. It should be noted that different types of employers and different insured persons may have different payment ratios and bases, which are subject to local regulations.

Do foreigners working in Guangdong Province need to pay social security? Foreigners working in Guangdong Province need to pay social security in accordance with relevant Chinese laws and regulations. The specific situation needs to be determined according to the policy requirements of the employer's location and the identity type of foreigners.

In 2023, the base of social security contributions in Guangdong Province increased by 5.56%, and the proportion of contributions was the same as in previous years. The payment proportion and payment base of different employers and insured persons may be different. At the same time, foreigners working in Guangdong Province also need to pay social security according to relevant laws and regulations.

Legal basis:

Article 17 of the Social Insurance Law of People's Republic of China (PRC) * * * The employer shall pay various social insurance premiums in accordance with the provisions of the state and provinces, autonomous regions and municipalities directly under the Central Government, and issue social insurance premium receipts or provide other forms of social insurance premium payment vouchers to the payer according to law.