What is the minimum contribution base for enterprise pension insurance in Rongcheng in 2015

The social insurance contribution base for enterprise workers in 2015 was finalized, with the minimum monthly contribution base of 2,623 yuan and the maximum monthly contribution base of 13,115 yuan. In addition, the monthly minimum base for urban self-employed businessmen and flexibly employed people is 2,600 yuan.

There is no maximum contribution base for urban self-employed and flexibly employed persons, but only two kinds of minimum and average bases, and the minimum monthly contribution base is set at 2,600 yuan. Those who choose to contribute to the average base will pay according to 4371.67 yuan.

The social insurance contribution base is an important basis for calculating the social insurance contributions paid by employers and their employees and the social insurance benefits of the employees, and there is an upper limit and a lower limit, and the specific amount is determined according to the actual situation in each region.

The individual contribution base for insured persons is the average monthly salary income of the previous year, and is capped according to the policy. The minimum contribution base is not less than 60% of the average monthly salary of the province's on-the-job employees in the previous year, and the maximum is not higher than 300% of the average monthly salary of the province's on-the-job employees in the previous year.

The contribution rate for individual employees is 8% of the individual contribution base, and the proportion of basic pension insurance premiums paid by employers is 20% of the unit contribution base. The economic level of development varies from place to place, so the contribution base is also different.

Expanded information:

In view of the variety of forms of payroll in the employing unit, the employee should pay attention to the following aspects in determining the base for contributions:

(1) The unit directly pays the contributions on behalf of the employee from the wages. ) The various social insurance premiums, housing provident fund and individual adjustment tax, etc., which the unit directly withholds and pays on behalf of the employees from their wages, shall be included in the contribution base.

(2) Transportation subsidies, telephone subsidies, lunch subsidies, festival expenses paid by the unit to individual employees in the form of cash or bank deposits, as well as allowances paid for special positions such as high temperature, high altitude, underground, toxic and harmful, etc., shall be included in the contribution base.

(3) Salaries paid by the unit to individual employees through the method of after-tax profit commission or dividend shall be included in the contribution base.

(4) Employees who are on a base salary system and receive income based on turnover or commission on business performance shall be included in the contribution base.

(5) Employees who have implemented business contracting or expense underwriting, and whose units no longer reimburse travel expenses, 60% of their contracted income shall be included in the contribution base.

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