Guangdong social security payment base

Guangdong social security payment base refers to the basic amount used to calculate social insurance premiums and provident fund contributions, which is generally determined based on the average monthly salary of employees in the previous year.

The social insurance system in Guangdong Province includes endowment insurance, medical insurance, unemployment insurance and industrial injury insurance. The payment base of these insurances refers to the basic amount used to calculate social insurance premiums and the payment amount of provident fund. According to the relevant regulations, the base of social security payment in Guangdong Province is generally determined based on the average monthly salary of employees in the previous year, and it is 5438+ 10 in June of that year. For example, the average monthly salary of employees in Guangdong Province in the last year of 2020 is 7832 yuan, so the social security contribution base of 202 1 is 7832 yuan. It should be noted that not all social security contributions in Guangdong Province use the same base. Specifically, pension insurance, medical insurance and unemployment insurance all adopt a unified payment base, that is, the average monthly salary of employees in Guangdong Province in the previous year, while the payment base of industrial injury insurance is determined by enterprises according to a certain proportion of the actual total salary. In addition, for some well-paid employees, their actual wages may exceed the upper limit of the social security contribution base. These employees need to voluntarily choose to pay the maximum amount of the social security contribution base or a certain percentage of the actual salary.

What is the upper limit of social security payment base in Guangdong Province? The upper limit of social security payment base in Guangdong Province varies according to different types of insurance. Specifically, the upper limit of the payment base of endowment insurance, medical insurance and unemployment insurance is three times the average monthly salary of employees in Guangdong Province in that year, and the upper limit of the payment base of work-related injury insurance is determined by enterprises according to a certain proportion of the actual total salary. Of course, if the actual wages of some well-paid employees exceed the upper limit of the social security contribution base, they can also choose to adjust the contribution base themselves.

The social security payment base is an important concept in the social security system of Guangdong Province, which is directly related to the amount and proportion of social security contributions of employees and enterprises. For employees and enterprises, understanding the relevant regulations and adjustments of social security payment base can better plan the financial budget of individuals and enterprises and ensure the rationality and legitimacy of social security payment.

Legal basis:

Article 12 of the Social Insurance Law of People's Republic of China (PRC), the employing unit shall pay the basic old-age insurance premium in proportion to the total wages of its employees as stipulated by the state, and record it in the basic old-age insurance pooling fund. Employees shall pay the basic old-age insurance premium in accordance with the proportion of wages stipulated by the state and record it in their personal accounts.