Tianjin social security payment standard for flexible employees

On July 20, 2022, Tianjin announced the average wage of employees in the city of 202 1, and also determined the social security contribution base of enterprise employees and flexible employees. According to the average monthly salary of employees in the city of 7478 yuan last year, the upper limit of the payment base is 22432 yuan, and the lower limit is 4400 yuan. Among them, the benefits in 2022, such as industrial injury insurance, high temperature allowance, middle shift allowance, night shift allowance and heatstroke prevention and cooling fee, are all calculated at 7478 yuan, and the implementation time starts from 1 in 2022.

For employers and their employees to pay employee pension insurance, medical insurance, unemployment insurance and industrial injury insurance, the highest and lowest payment bases are 22,432 yuan and 4,400 yuan respectively, while for individual industrial and commercial households and flexible employees without employees, they also choose to pay pension insurance within this range, but relatively speaking, flexible employees still have three tendencies to enjoy.

Other social insurance premium payment base and related standards in Tianjin

(1) Individual industrial and commercial households and flexible employees without employees can choose an appropriate payment base between 4,400 yuan and 22,434 yuan to pay the basic old-age insurance premium. The basic medical insurance premium paid by individual industrial and commercial households and flexible employees without employees is 4400 yuan.

(2) The social insurance subsidy base for self-employed persons with flexible employment is 4,400 yuan.

(3) The payment base of social insurance subsidies for middle-aged and elderly flexible employees in the trusteeship center is 4,400 yuan.

(4) The payment base for those who receive unemployment insurance benefits to participate in the basic medical insurance and maternity insurance for urban workers is 4,400 yuan.

(5) The payment base of disabled soldiers medical insurance and disabled soldiers Medicaid managed by the civil administration is 7478 yuan.

(6) Pay back the basic old-age insurance premiums owed by the employer and its employees before June 30, 201/year, and calculate the hedging coefficient according to the standard of 5,265 yuan; If the basic old-age insurance premium owed by the employer and its employees after 20 1 1 is paid back, an overdue fine of 5/10000 will be added daily. After 20 1 1,1July, if the employer pays back the medical insurance premium, it will be charged a late fee of five ten thousandths per day.

What is social security?

Social insurance is a social and economic system that provides income and compensation for people who have lost their labor force, temporarily lost their jobs and lost their health. The main items of social security include endowment insurance, medical insurance, unemployment insurance, industrial injury insurance and maternity insurance. The social insurance plan is organized by the government, forcing a certain group to use part of its income as social insurance tax (expense) to form a social insurance fund. Under certain conditions, the insured can get fixed income and loss compensation from the fund. This is a redistribution system, and its goal is to ensure the reproduction of material and labor and social stability.

Legal basis:

Article 62 of the Social Insurance Law of People's Republic of China (PRC), if the employer fails to declare the amount of social insurance premiums that should be paid according to the regulations, the amount that should be paid shall be determined according to 1 10% of the amount paid by the employer last month; After the payment unit completes the declaration procedures, the social insurance fee collection agency shall make settlement in accordance with the provisions.