Social security payment standard in 2022

Hello, 1. What is the payment standard of social insurance premium?

The payment standard of social insurance premium is calculated according to the employee's own salary. Provisional Regulations on the Collection and Payment of Social Insurance Premiums Article 2 These Regulations shall apply to the collection and payment of basic old-age insurance premiums, basic medical insurance premiums and unemployment insurance premiums (hereinafter referred to as social insurance premiums).

The units and payers mentioned in these Regulations refer to the units and individuals that should pay social insurance premiums in accordance with relevant laws, administrative regulations and the provisions of the State Council.

Social insurance base, referred to as social insurance base, refers to the social insurance payment base of employees in a social security year. It is determined according to the average monthly wage income of employees from June 1 day to February 1 day in the previous year. The social insurance payment base is an important basis for calculating the social insurance premiums and social insurance benefits paid by employers and their employees. There are upper and lower limits, depending on the actual situation in each region.

Second, how to stipulate the upper and lower limits of the social insurance base?

1, the upper limit of the payment base means that the part where the wage income of employees exceeds the arithmetic average of the monthly average wage of employees in provinces and cities in the previous year is not included in the payment base.

2. The lower limit of the payment base refers to the fact that the wage income of employees is lower than 60% of the arithmetic average monthly wage of employees in provinces and cities in the previous year, and 60% of the arithmetic average monthly wage of employees in provinces and cities in the previous year is the payment base.

3. The base of social insurance payment has upper and lower limits, and the minimum can not be lower than 60% of the average monthly salary of employees in the whole city in the previous year (employees in private enterprises, individual industrial and commercial households and non-local urban hukou employees shall not be lower than 50%, and private enterprise legal persons, shareholders and individual industrial and commercial households shall not be lower than100%); The maximum value cannot be higher than the above value.

300% of the annual average monthly salary of employees in the city. The average wage of employees in this Municipality is published annually by the Municipal Bureau of Statistics.

4. The payment base shall be fixed for one year in the same payment year and shall not be changed halfway. From April to June every year, the employer shall declare the social insurance payment base of its employees in the new year according to the notice of the local social insurance agency.

Third, how to determine the social insurance base?

1. Individual employees take the monthly average of their total salary income in the previous year as the monthly payment base of this year, in which: new employees take the full-term salary income from the employee's starting salary in the current month as the payment base; The insured unit takes the sum of the monthly payment bases of all insured employees of the unit as the monthly payment base of the unit.

2. The total wage income of employees in the previous year refers to all monetary income obtained by employees in the whole calendar year from June 65438+1 October1June 65438+February 3 1 last year, including hourly wages, piece-rate wages, bonuses, allowances and subsidies, overtime wages and wages paid under special circumstances.

3. In view of the diversification of wage payment forms of employers, employees should pay attention to the following aspects when determining the payment base:

(1) All social insurance premiums, housing accumulation funds and individual tax adjustments directly withheld and remitted by the unit from employees' wages are all included in the payment base.

(2) The transportation subsidies, telephone subsidies, lunch subsidies, festival fees, high temperature, high altitude, underground, toxic and harmful special post allowances paid by the unit to employees in the form of cash or bank deposits should be included in the payment base.

(3) The wages paid by the unit to individual employees through after-tax profit commission or dividend should be included in the payment base.

(4) Employees who implement the basic salary system will be included in the payment base according to their turnover or business performance.

(5) after the implementation of business contracting or cost contracting, the unit will no longer reimburse the travel expenses of its employees, and 60% of its contracted income should be included in the payment base.

In the settlement of social insurance in China, we must first determine the payment base of social insurance, which is closely related to the wages of workers themselves, so once the wages of workers are adjusted and changed, they need to be updated in time.

legal ground

Article 35 of People's Republic of China (PRC) Social Insurance Law

The employer shall pay the work-related injury insurance premium according to the total wages of its employees and the rate determined by the social insurance agency.

Social security payment base, referred to as social security base, refers to the social insurance payment base of employees in a social security year. It is determined according to the average monthly wage income of employees from June 1 day to February 1 day in the previous year. The social insurance payment base is an important basis for calculating the social insurance premiums and social insurance benefits paid by employers and their employees. There are upper and lower limits, depending on the actual situation in each region.

(1) If the wage income of employees is higher than 300% of the local average wage of employees in the previous year, 300% of the local average wage of employees in the previous year will be used as the payment base;

(two) the wage income of employees is lower than 60% of the local average wage of employees in the previous year, with 60% of the local average wage of employees in the previous year as the payment base;

(3) If the employee's salary is between 300% and 60%, it shall be declared according to the facts. When it is impossible to determine the wage income of employees, the payment base shall be determined according to the local average wage of employees in the previous year published by the local labor administrative department. Social security will regularly check the base every year (March or July, in different places), and declare a new base according to the average monthly salary of employees in the previous year. It is necessary to prepare proof of these payroll.