Zhuhai social security contribution standard in 2021

2020 Zhuhai Social Insurance Contribution Base Adjustment

Notice of Zhuhai Tax Bureau of State Administration of Taxation on the Adjustment of the Upper and Lower Limits of the Social Insurance Contribution Base in 2020

Zhuhai City's contribution units, the majority of flexibly employed:

According to the "Notice on the Announcement of the Upper and Lower Limits of the Zhuhai City Social Insurance Contribution Base for the Year of Social Security in 2020 and the Benefit Approved Base" (Zhuhai Renminsha Fa [2020] No. 12), from July 1, 2020 to June 30, 2021, the upper and lower limits of the city's social insurance contribution base shall be implemented in accordance with the following standards:

The upper limit of the contribution base of the basic pension insurance for enterprise employees and pension insurance for institutions shall be in accordance with the average monthly salary of full-caliber employees of Guangdong Province in 2019 ( 6756 yuan) of three times, and the lower limit of the contribution base remains unchanged and continues to be implemented as the standard for the 2019 social security year.

The upper limit of the contribution base for unemployment insurance is implemented in accordance with three times of the average monthly salary of full-caliber employees (RMB 5855) in the second category of the province (Zhuhai) in 2019, and the lower limit is the minimum wage standard of the city.

Workers' compensation insurance premiums are paid by the employer in accordance with the product of the total wages of the employees in the unit multiplied by the unit's contribution rate.

Since the adjustment of the upper and lower limits of the contribution base may involve changes in the amount of contributions, the contributing units and the majority of flexibly employed persons are requested to make sure that there is enough balance in their contracted accounts for deduction of contributions, so as not to affect the treatment of the insured persons.

Legal basis

Notice on the Announcement of the Upper and Lower Limits of the Social Insurance Contribution Base of Zhuhai City for the Social Security Year 2020 and the Approved Base for Treatment I. Upper and Lower Limits of the Contribution Base The upper limit of the contribution base for basic pension insurance for enterprise employees and pension insurance for institutions shall be implemented in accordance with three times of the average monthly salary of full-caliber employees in Guangdong Province in 2019 (RMB 6,756), and the contribution The lower limit of the base remains unchanged and continues to be implemented for the 2019 social security year.

The upper limit of the contribution base for unemployment insurance is implemented in accordance with three times of the average monthly salary of full-caliber employees (RMB 5855) in the second category of the province (Zhuhai) in 2019, and the lower limit is the minimum wage standard of the city.

Workers' compensation insurance premiums shall be paid by the employer in accordance with the product of the total wages of the employees in the unit multiplied by the unit's contribution rate.

The base for calculating the treatment

When calculating the basic pension insurance and unemployment insurance treatment for enterprise workers, the average monthly salary of the on-the-job workers in the previous year in the city shall be approved at 8,407 yuan.

In accordance with the relevant provisions of the province, when calculating the treatment for work injury insurance, if it involves the average monthly salary of the employees in the province in the previous year, it shall be approved according to the average monthly salary of the on-the-job employees in urban non-private units of Zhuhai City of RMB 8407 in the year of 2019.

Third, the implementation time

Enterprise employees' basic pension insurance, unemployment insurance, industrial injury insurance contribution base upper and lower limits and treatment calculation base implementation time for July 1, 2020 to June 30, 2021; institutions' pension insurance contribution base upper and lower limits and treatment calculation base implementation time for January 1, 2020 to December 31, 2020 .