Guangdong flexible employment social security contribution base

The social security contribution base for flexible employment in Guangdong is as follows:

The lower limit of the pension insurance contribution base is RMB 3,376. The upper limit of the pension insurance contribution base is 20,268 yuan. The upper limit of the medical insurance contribution base is 16,878 yuan.

The contribution base and calculation of social security:

1. Determination of the contribution base: Usually, the average monthly income of an individual in the previous year is taken as the base, and combined with the local social security standards for the minimum and maximum contribution bases;

2. Setting of the contribution ratio: Different regions and different types of social security (pension, medical care, unemployment, work-related injuries and maternity insurance) have different contribution The minimum and maximum contribution base: each region will set the minimum and maximum contribution base according to the level of economic development, and the exceeding part will not be counted as social security contributions;

4. Individual and unit contributions: social security contributions are usually borne by the individual and the unit***, and the respective contribution ratio is stipulated by the local policy;

5. Adjustment of the contribution base: each year the base is adjusted according to the local economic development and the price of goods. According to the local economic development and price index and other factors, the contribution base will be adjusted accordingly.

In summary, the lower limit of the contribution base for pension insurance is 3376 yuan and the upper limit is 20268 yuan, while the upper limit of the contribution base for medical insurance is 16878 yuan, as stipulated in the regulations on the social insurance contribution base for flexibly employed persons in Guangdong.

Legal basis:

The Social Insurance Law of the People's Republic of China

Article 12

Employers shall pay basic pension insurance premiums in accordance with the state-regulated proportion of the total wages of their employees, which shall be credited to the Basic Pension Insurance Coordination Fund.

Employees shall pay basic pension insurance premiums in accordance with the proportion of their own wages prescribed by the State and credited to their individual accounts.

Individual industrial and commercial households without employees, part-time workers who have not participated in the basic pension insurance in the employing organization, and other flexibly employed persons participating in the basic pension insurance shall pay the basic pension insurance premiums in accordance with the state regulations, which shall be credited to the basic pension insurance general fund and the individual account respectively.