Adjustment of social security base in Guilin

Legal analysis: the part of individual contribution salary that exceeds 300% of the average salary of employees in the whole region in the previous year is not included in the base of individual contribution salary; If it is lower than 60% of the average wage of employees in the whole region in the previous year, the base of individual contribution wage shall be calculated according to 60% of the average wage of employees in the whole region in the previous year.

Legal basis: Notice of Guilin Human Resources and Social Security Bureau on Adjustment of Social Security Base of Institutions in 20 17 and Determination of Payment Base in 20 18. I. Relevant provisions on the verification of social insurance payment base.

The payment base of the insured shall be calculated according to the natural year and remain unchanged for one year.

The part where the individual contribution wage exceeds 300% of the average wage of employees in the last year as a whole is not included in the individual contribution wage base; If it is lower than 60% of the average wage of employees in the whole region in the previous year, the base of individual contribution wage shall be calculated according to 60% of the average wage of employees in the whole region in the previous year.

(a) 20 17, 20 18 years, institutions endowment insurance (occupational annuity) payment base standard determination method.

1. The monthly payment base for the staff of government agencies and institutions (including institutions managed by participating companies) in 20 17 is 20 16 February salary (excluding car compensation) +20 16 year-end one-time bonus (thirteen salary) ÷ 65438+.

2.20 17 The monthly payment base of the staff of public welfare institutions of Class I, II and III: 2016 ÷1February.

3.20 18 monthly payment base of institutional endowment insurance (occupational annuity) for staff of government agencies and institutions: salary payable in June 20 17+[one-time bonus at the end of 2065438 +07 (thirteen salary)+performance appraisal award actually paid in July 2017.

(2) In 2065438+2007, the payment bases of urban workers' basic medical insurance, industrial injury insurance, maternity insurance, civil servant subsidies and other insurance types were determined according to the standard (full-caliber salary).

1. Monthly payment base of staff in government organs and units (including institutions managed by participating in the government): salary payable in February (excluding car compensation) of 20 16+[one-time bonus (thirteen salary) at the end of 2016 +20 15 year performance appraisal award]].

2. The monthly payment base of the staff of public welfare institutions of Class I, II and III: (20 16 annual salary payable +20 16 annual performance) ÷ 12 months.

(three) special industries or units have other subsidies such as overtime pay, which can be included in the social insurance payment base after approval by the human society department and the financial department.

(four) the way to determine the payment standard of civil servants' subsidies for retirees in government agencies and institutions. According to the retirement salary (pension) of the year, declare and adjust to make up the difference. If there are new regulations in the future, the new regulations shall prevail.

1. If a municipal institution participates in public services and public welfare undertakings, please bring a USB flash drive to the Pension Office of the Municipal Social Insurance Bureau to copy the salary base of 20 17 of its retirees, then fill in the retirement base declaration form and report to the fund collection office.

2. The wages of retirees from other organs and institutions (urban areas, districts, departments, departments, bureaus and offices) shall be reported by each unit according to their respective wage distribution channels.