What is the social insurance base in Nanjing?

The upper limit of social insurance base in Nanjing is 16842 yuan, and the lower limit is 3368 yuan. Because the social insurance payment base is an important basis for calculating the social insurance premium paid by employers and their employees, units need to determine the actual payment base in combination with the actual situation before paying social insurance for employees.

1. What is the social insurance base of Nanjing?

1. The upper limit of basic pension, basic medical care, unemployment, work injury and maternity insurance for employees of enterprises and institutions in Nanjing is 19335 yuan, and the lower limit is 3368 yuan.

During the period, if the monthly payment base of the insured is greater than or equal to 3368 yuan, the minimum payment coefficient of the corresponding year is calculated as 1.0.

2. 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, the determination of social insurance base

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 October1February 3 1 last year, including hourly wages, piecework wages, bonuses, allowances and subsidies, overtime wages and wages paid under special circumstances.

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.

After the social security payment base is determined, the unit may not change it in the same payment year. From April to June every year, after receiving the notice from the social insurance agency, the employer needs to declare the social insurance payment base of its employees in the new year.