What is the minimum social security payment standard in Beijing?

According to the Notice on the Salary Base and Payment Amount of Social Insurance in 20 17, the average monthly salary of employees in Beijing is 7,706 yuan, and the highest payment base is 23 1 18 yuan.

20 17-20 18 explanation of the proportion and base of social security contributions in Beijing

I. Endowment insurance:?

1, payment base: the upper limit is 23 1 18 yuan; The lower limit is 3082 yuan;

2. Minimum payment amount: 585.58 yuan for the unit and 246.56 yuan for the individual;

3. Maximum payment amount: 4,392.42 yuan for the unit, and 1 0,849.44 yuan for the individual;

4. Payment ratio of organs, institutions, enterprises and social organizations: 20% for units and 8% for individuals;

5. Payment ratio of individual industrial and commercial households with employees: owner 19%, employees 8%;

Second, medical insurance:

1, upper limit of payment base: 23 1 18 yuan; Lower limit of payment base: 4624 yuan;

2. Minimum payment amount: 462.4 yuan for the unit and 95.48 yuan for the individual;

3. Maximum payment amount: the unit is 23 1 1.8 yuan, and the individual is 465.36 yuan;

4. Payment ratio of organs, institutions, enterprises and social organizations: unit 10%, individual 2%+3 yuan;

5. Payment ratio of individual industrial and commercial households with employees: owner 10%, employees 2%+3 yuan;

Third, unemployment insurance:

1, and the upper limit of the payment base is 23 1 18 yuan; The lower limit of the payment base is 3082 yuan;

2. Maximum compensation amount: unit 184.944 yuan, individual 46.236 yuan;

3. Payment ratio of organs, institutions, enterprises and social organizations: 0.8% for units and 0.2% for individuals;

4. Payment ratio of individual industrial and commercial households with employees: 0.8% for owners and 0.2% for employees;

Four, maternity insurance:

1, upper limit of payment base: 23 1 18 yuan; Lower limit of payment base: 4624 yuan;

2. Minimum payment amount: 36.992 yuan, which is free for individuals;

3. Maximum payment amount: unit 184.944 yuan, free of personal payment;

4. Payment ratio of organs, institutions, enterprises and social organizations: 0.8% of the unit, and individuals do not have to pay;

5. Payment ratio of individual industrial and commercial households with employees: 0.8% of the owners, and employees do not have to pay fees;

Verb (abbreviation of verb) industrial injury insurance:

1, upper limit of payment base: 23 1 18 yuan; Lower limit of payment base: 4624 yuan;

2. Payment amount: the unit determines the payment rate according to the industry, and the individual is exempt.

3. Payment rate of organs, institutions, enterprises and social organizations: 0.5-2%;

4. Payment ratio of individual industrial and commercial households with employees: 0.5-2% of the owners, and employees do not have to pay fees;

Payment standard table:

Extended data

charge

1. If the payment declaration form submitted by the payer is verified by the competent local tax authorities, the payer must pay the social insurance premium in full to the competent local tax authorities before 15 every month.

2. Social insurance premiums shall be subject to the principle of territorial collection.

3. Calculation and payment of interest and overdue fine. Calculation and payment of interest. When paying the basic old-age insurance premium, the payer shall pay interest, and the interest calculation shall be carried out in accordance with the relevant provisions of the Liaoning Provincial Department of Labor and Social Security. Social insurance agencies are specifically responsible for determining the interest-bearing period and amount, and local tax authorities are only responsible for collecting it. If the late payment unit fails to pay the social insurance premium in full and on time, a late payment fee of 0.2% of the amount owed shall be charged on a daily basis from the date of default. When the payer pays the overdue payment, the tax collection organ shall calculate and collect the late payment fee together.

4. Policy of holdover of social insurance premiums If the payer is unable to pay social insurance premiums due to force majeure, the payment may be suspended with the approval of the local tax authorities at or above the county level. Payment units that meet the conditions for holdover shall submit a written application to the competent local tax authorities and fill out the Application Form for holdover of social insurance premiums. In line with the conditions, the local tax authorities in charge shall stipulate the time limit for deferred payment, but the maximum time shall not exceed three months.

Nafi test

1. The main body of payment inspection is the local tax authorities at all levels.

2. The object of payment inspection is whether the actual payment base of the payer and withholding agent is consistent with the payment declaration or approved number, and whether there is any phenomenon of fee leakage or theft.

3. If it is found in the inspection that the fees are not paid according to the regulations, the local tax authorities shall order it to pay within a time limit; If the payment is not made within the time limit, a late payment fee of 2/1000 will be charged daily.

4, the local tax authorities for inspection, must first issue a "social insurance fee inspection notice", 3 days in advance in written form to inform the inspected units.

Legal liability

1. Failing to declare and submit payment information within the prescribed time limit, refusing to accept inspection and provide payment information, and deliberately concealing the payment of wages, resulting in non-payment or underpayment of social insurance premiums, the local tax authorities shall order it to pay within a time limit, and impose a late fee of two thousandths of the unpaid amount on a daily basis. At the same time, the directly responsible person in charge and other directly responsible personnel shall be fined more than 5000 yuan 10000 yuan.

2. If the payer, withholding agent and guarantor of the payer still fail to pay within the time limit prescribed by the local tax authorities, the local tax authorities may enforce it according to law.