Jinzhou social security contribution standard in 2023

The social security contribution standards of Jinzhou in 2023 are as follows:

1. If the salary income of an employee is higher than 300% of the average salary of a local employee in the previous year, 300% of the average salary of a local employee in the previous year will be used as the basis for the contribution;

2. If the salary income of an employee is lower than 60% of the average salary of a local employee in the previous year, 60% of the average salary of a local employee in the previous year will be used as the basis for the contribution ;

3. If the employee's salary is between 300% and 60%, it is declared according to the actual situation. When the employee's salary income cannot be determined, the contribution base is determined by the average salary of local employees in the previous year announced by the local labor administration department as the contribution salary.

The calculation of the contribution base of the housing fund:

1. The monthly contribution to the housing fund of the employee is the average monthly salary of the employee in the previous year multiplied by the contribution ratio of the employee to the housing fund; the monthly contribution to the housing fund of the unit for the employee is the average monthly salary of the employee in the previous year multiplied by the contribution ratio of the unit to the housing fund;

2. The monthly contribution for the new employee is the average monthly salary of the employee from the second year of employment to the first year of employment; and the contribution ratio is the average monthly salary of the employee from the third year of employment to the first year of employment. The monthly contribution amount is the employee's own monthly salary multiplied by the employee's contribution ratio to the housing fund; the newly transferred employee contributes to the housing fund from the date of salary payment of the transferred unit, and the monthly contribution amount is the employee's own monthly salary multiplied by the employee's contribution ratio to the housing fund;

3. The contribution ratio of both the employee's and the unit's housing fund shall not be lower than the employee's average monthly salary in the previous year. The ratio shall not be less than 5% of the employee's average monthly salary for the previous year.

The conditions for social security contributions are as follows:

1. The employer has established a labor contract relationship with the employer and has signed a labor contract;

2. The employer is a lawful enterprise in China that has legally applied for a business license and other formalities, and has registered for the social security and housing provident fund according to the requirements;

3. The employer is a lawful citizen of Chinese nationality;

4. No matter what, no distinction between urban, rural, foreign and local can apply for social security five insurance and one gold.

In summary, the contribution base of social security is calculated according to the monthly average of all wage income earned by employees in the previous year. The contribution base of social security can calculate the amount of social insurance premiums that an enterprise or an individual should pay, which is calculated by multiplying the contribution base by the rate.

Legal basis:

Article 60 of the Social Insurance Law of the People's Republic of China

The employer shall declare and pay the social insurance premiums on its own, in full and on time, and shall not suspend or reduce the payment of social insurance premiums except for force majeure and other legal reasons. The social insurance premiums to be paid by employees shall be withheld and paid on behalf of the employer, and the employer shall inform the individual of the details of the payment of social insurance premiums on a monthly basis.

Individual industrial and commercial households without employees, part-time workers who do not participate in social insurance with their employers, and other flexibly employed persons may pay social insurance premiums directly to social insurance premium collection organizations.

Article 16 of the Regulations on the Administration of Housing Provident Funds

The monthly contribution to an employee's housing provident fund shall be the employee's average monthly salary for the previous year multiplied by the employee's housing provident fund contribution ratio.

The monthly contribution to the housing provident fund paid by a unit for an employee is the average monthly salary of the employee for the previous year multiplied by the unit's contribution ratio to the housing provident fund.