Minimum social security base in 2023

Recently, some provinces and cities have adjusted the social security payment base and payment standard in 2023.

How exactly is it adjusted?

From 2023, can social security be paid according to the minimum wage?

Do you know all these questions?

1

Adjustment of social security payment base in 2023

Starting from 65438+February 2022, several provinces announced the upper and lower limits of the social security contribution base in 2023.

I. Shandong Province

Recently, the People's Social Welfare Department of Shandong Province and other four departments jointly issued the Notice on the Provisional Upper and Lower Limits of the Social Insurance Premium Payment Base of the Province in 2023.

Original policy:

The notice clearly States:

1. Before the average wage of employees in all-caliber urban units in the province is uniformly announced in 2022, the upper and lower limits of the monthly payment base of social insurance premiums of the insured units of basic old-age insurance for enterprise employees in 2023 are temporarily implemented according to the following provisions:

Upper limit: 2 1888 yuan;

Lower limit: 4378 yuan;

2. What is the monthly payment base of work-related injury insurance for the employees of grass-roots express outlets who give priority to work-related injury insurance? 6633 yuan execution.

Second, Zhaoqing City

June 5, 2022 165438+ Zhaoqing Medical Security Bureau announced the payment base of medical insurance (including maternity insurance) for employees in Zhaoqing in 2023:

Original policy:

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Zhaoqing city? In 2023, the upper and lower limits of basic medical insurance (including maternity insurance) for employees in1-1February will be determined according to 60%-300% of the average monthly salary of employees in full-caliber urban units in our city in 20021year (weighted by the average monthly salary of employees in urban non-private units and employees in urban private units), namely:

The lower limit is 4009 yuan (rounded)

The upper limit is 20043 yuan (rounded)

Third, Zhongshan City

20221October 20 10 Zhongshan human resources and social security bureau issued the notice on adjusting the upper and lower limits of social insurance contribution base.

Original policy:

The notice clearly States:

First, the lower limit of the basic old-age insurance payment base for enterprise employees is 3958 yuan, and the upper limit of the payment base is adjusted from 2294 1 yuan to 24930 yuan. What is the implementation time? July 2022 1 day to June 30, 2023; The lower limit of the endowment insurance payment base of government institutions was adjusted from 4,588 yuan to 4,986 yuan, and the upper limit was adjusted from 2,2941yuan to 24,930 yuan. The implementation time is from 2022 1 October 1 to February 20221.

2. The minimum payment base of unemployment insurance is 1.900 yuan, and the upper limit is adjusted from 23,826 yuan to 24,705 yuan. What is the implementation time? July 2022 1 day to June 30, 2023.

Three. The lower limit of the payment base of individual industrial injury insurance for specific personnel was adjusted from 4,588 yuan to 4,986 yuan, and the upper limit of the payment base was adjusted from 2,2941yuan to 24,930 yuan. What is the execution time? July 2022 1 day to June 30, 2023.

2

Many provinces and cities adjust medical/social security payment standards

In addition to adjusting the social security payment base, many provinces and cities have also adjusted the medical/social security payment standard from 1 in 2023.

I. Hangzhou City, Zhejiang Province

On June 5438+065438+ 10, 2022, medical insurance bureau, Hangzhou, Zhejiang Province issued the Notice of the State Taxation Bureau of People's Republic of China (PRC), Hangzhou medical insurance bureau, Hangzhou Finance Bureau and Hangzhou Taxation Bureau on Adjusting the Payment Rate of Employees' Basic Medical Insurance (including Maternity Insurance), which clearly reduced the payment of employees' medical insurance from June 65438+ 10.

Original policy:

The notice clearly States:

Since June 5438+ 10, 2023, the unit contribution ratio of basic medical insurance (including maternity insurance) for employees in Hangzhou has been uniformly adjusted to? 9.5% (including maternity insurance 0.6%), and as a flexible employee to participate in the basic medical insurance for employees in this city (including maternity insurance) payment rate according to the same standard.

Second, Xiamen City, Fujian Province

In June 2022, the Xiamen Municipal People's Government issued a notice on printing and distributing the Detailed Rules for the Implementation of Medical Insurance for Employees in Xiamen and the Detailed Rules for the Implementation of Medical Insurance for Urban and Rural Residents in Xiamen.

Original policy:

It is clearly stated in the document:

From June 5438+ 10, 2023, the household registration restrictions for flexible employees to participate in employee medical insurance will be relaxed. Persons who are not registered in this city within the legal working age can participate in employee medical insurance in Xiamen as flexible employees as long as they hold a valid residence permit in this city. What is the payment rate? 9.5%, enjoy the same medical insurance benefits as employees in this city, and effectively protect the rights and interests of workers in new forms of employment.

Among them, from June 5438+0 to February 2023 1, the medical insurance contribution rate of flexible employees decreased 1 percentage point, that is, by? 8.5% to reduce the burden of flexible employees.

Three. Huizhou City, Guangdong Province

The Medical Insurance Bureau of Huizhou City, Guangdong Province clearly adjusted the medical insurance payment standard for employees from February 2022 1.

Original policy:

The notice clearly States:

1, 2022 12 1 until June 30, 2023, employee medical insurance will maintain the current payment level. The payment base of the medical insurance unit for single-building employees is adjusted from "the average monthly salary of full-caliber employees in the whole city last year" to the total monthly salary of employees in this unit, and the payment rate is adjusted from 1.6% (including 0.2% of maternity insurance) to? 2.7% (including 0.5% of maternity insurance premium rate), and individual employees do not pay.

2. From July 1 day, 2023, the employer will pay the total wages of employees on a monthly basis? Pay 4% monthly (including maternity insurance rate of 0.5%). Individual employees do not pay fees.

three

Not bad since 2023.

Pay social security to employees according to the minimum wage?

First of all, let me correct a wrong statement. Social security should not be paid according to the minimum wage, but according to the minimum base.

The base comes from salary, but it is not necessarily equal to salary. Here we need to know the definition of total wages first, which is a concept directly introduced in the basic adjustment documents of various places.

What is the total salary?

It is clearly stipulated in the National Bureau of Statistics 1 Order that wages include hourly wages, piecework wages, bonuses, allowances, overtime wages and wages paid under special circumstances.

What do you mean by wages paid under special circumstances?

For example, maternity allowance and subsidy during paid shutdown are all paid wages under special circumstances.

Let's look at a formula first:? Social security contribution = base x ratio.

In the practice of social security, it is generally based on Letter No.60 from the Labor and Social Insurance Center, supplemented by reference to the lower limit and proportion of social security base and some special rules for checking the base.

In the "Social Security Law", the provisions on the base number are relatively broad, such as:

Employee basic old-age insurance unit payment = total wages × specified proportion

Individual contribution = my salary × specified proportion

This is just a big frame formula. In the No.60 document issued by the Labor and Social Insurance Center, the specification of the base number is further explained. For example:

1, the unit payment base has two situations:

The first is based on the total wages of employees;

The second is the sum of the individual payment bases of employees in this unit.

2. There are three individual payment bases:

The first one is based on my average monthly salary in the previous year, which is approved between the upper limit and the lower limit;

The second is directly based on my salary;

The third is based on the average monthly salary of the individual in the previous year.

In the notice of national base adjustment, basically? The approved value of the average monthly salary of the previous year between the upper limit and the lower limit is used as the base.

It should be noted that there are clear provisions in the first document. 20 16 130 shows that the unit shall not expand and reduce the payment ratio or increase or decrease the payment scope by itself. That is, the payment base shall not be lowered at will, and the minimum payment base shall not be less than 60% of the local social wage.

What should be the payment base for new employees?

According to the Interim Measures for the Management of Individual Accounts of Basic Endowment Insurance for Enterprise Employees issued by the General Office of the Ministry of Labor, it can be made clear that the starting salary of new employees is the base of payment, and the base of payment for re-employed employees after unemployment is also the base of payment in that year.

Summarize the principle of radix verification: namely? The base accounting of old employees is verified according to the average monthly salary of the previous year, and the base accounting of new employees is verified according to the salary of the first month of employment, that is, the starting salary of new employees, the average monthly salary of old employees in the previous year and the upper and lower limits of social security are intercepted and verified.

So? The company can't pay social security to employees according to the minimum base.