How much does Shanghai social security minimum payment base pay for 2023 individuals?

Shanghai social security minimum payment base is as follows:

1, endowment insurance

The proportion of individual contributions to endowment insurance is 8% of the base, and the proportion of unit contributions is 20% of the base.

2. Medical insurance

The individual contribution rate of medical insurance is 2% of the base, and the unit contribution rate is10% of the base;

3. Unemployment insurance

The individual contribution rate of unemployment insurance is 0.2% of the base, and the unit contribution rate is 65438+ 0% of the base;

4. Maternity insurance

Maternity insurance individuals do not pay, and the unit payment ratio is 0.8% of the base;

5. Work injury insurance

Industrial injury insurance individuals do not pay, and the unit payment ratio is 0.8% of the base;

6. Reserve fund

The individual contribution ratio of the provident fund is 12% of the base, and the unit contribution ratio is 12% of the base.

The following aspects should be paid attention to when determining the payment base:

1. All social insurance premiums, housing accumulation funds and individual tax adjustments directly withheld from employees' wages should be included in the social insurance base;

2 units in the form of cash or bank deposits to pay transportation subsidies, telephone subsidies, lunch subsidies, holiday fees and high temperature, high altitude, underground, toxic and harmful special post allowances, etc., should be included in the social insurance base;

3, the unit through after-tax profit commission or dividends paid to individual employees' wages, should be included in the social insurance base;

4, the implementation of the basic wage system of workers, according to the turnover or operating performance of the commission income, should be included in the social insurance base;

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

To sum up, the payment base of social security is calculated according to the monthly average amount of all wage income of employees in the previous year. The payment base of social security can calculate the amount of social insurance premiums that enterprises or individuals should pay, and the calculation method is to multiply the payment base by the rate.

Legal basis:

Article 60 of People's Republic of China (PRC) Social Insurance Law

The employing unit shall declare itself and pay social insurance premiums in full and on time, and shall not postpone or reduce the payment except for legal reasons such as force majeure. The social insurance premiums that employees should pay shall be withheld and remitted by the employer, and the employer shall inform me of the details of paying social insurance premiums on a monthly basis.

Individual industrial and commercial households without employees, part-time employees who have not participated in social insurance in the employing units and other flexible employees can pay social insurance premiums directly to the social insurance premium collection agencies.