Shantou Labor and Social Security Bureau Tel

City Labor Employment Service Management Center Tel: 8645024 86450 19 Address: No.54, Jin Xin North Road.

All relevant units:

According to the provisions of the Notice of Shantou Municipal People's Government on Adjusting the Collection and Payment Standards of Social Insurance Fees (Shan [2006] 145) and the Interim Measures for the Collection and Payment of Social Insurance Fees for Employees of Enterprises in Shantou Special Economic Zone (Fu Shan [2002] 120), the payment base of social insurance fees and individual industrial and commercial households in Shantou City are now

First, the payment base

(a) the payment base of pension, unemployment, work injury and maternity insurance for employees of enterprises in this Municipality is adjusted to the salary and salary income of the month when I declare personal income tax. If the salary and salary income declared by the insured person in the current month is higher than 300% of the average monthly salary of employees in the whole province in the previous year 1.997 yuan, 300% of the average monthly salary of employees in the whole province in the previous year, that is, 599 1 yuan, is the payment base; If it is lower than 85% of 60% of the average monthly salary of employees in our city last year (including the salary and salary declared by individual income tax is zero, the same below), 728 yuan (1426 yuan × 60 %× 85%) will be used as the payment base. If the salary is less than 728 yuan, it will be calculated as 728 yuan, and if it is between 728 yuan and 599 1 yuan, it will be declared according to the actual situation.

(2) The payment base of individual industrial and commercial households and flexible employees shall be selected from 85% of the lower limit of the payment wage stipulated by the province, that is, 728 yuan (856 yuan ×85%) to 300% of the average monthly salary of employees in the province in the previous year, that is, 599 1 yuan.

The unit shall pay social insurance premiums according to the total monthly payment base of the paying individual.

Second, the proportion of payment.

(a) the proportion of pension, unemployment, work injury and maternity insurance for enterprise employees in the city is as follows:

1, endowment insurance: the unit contribution is calculated at 16%, and the individual contribution is calculated at 8%;

2. Unemployment insurance: the unit pays 2%, and the individual pays1%;

3. Work injury insurance: the unit payment is calculated at 0.5%;

4. Maternity insurance: the unit payment is calculated at 0.5%.

The comprehensive collection ratio of the above four types of insurance is 28%, including unit 19% and individual 9%.

(two) the proportion of pension, unemployment, work injury and maternity insurance for individual industrial and commercial households and flexible employees is as follows:

1. Endowment insurance: 20% (in order to facilitate individual industrial and commercial households and flexible employees to declare and record personal accounts, 20% is divided into unit payment 12% and individual payment 8%);

2. Unemployment insurance: the unit pays 2%, and the individual pays1%;

3. Work injury insurance: the unit payment is calculated at 0.5%;

4. Maternity insurance: the unit payment is calculated at 0.5%.

The comprehensive collection ratio of the above four types of insurance is 24%, of which the unit is 15% and the individual is 9%.

Third, the declaration method

According to the above provisions, the specific declaration methods are as follows:

(1) Enterprises and individual industrial and commercial households in this Municipality (hereinafter referred to as the "payer") shall declare tax payment to the local tax authorities before February 10, and declare social insurance premiums according to the payment base and comprehensive collection ratio specified in this Notice, and fill in the Social Insurance Premium Payment Declaration Form (hereinafter referred to as the "Table 1") and the list of social insurance insured personnel's payment wages according to the number of employees registered in real-name registration system. The total wages payable reported in Table 2 or Table 3 should be consistent with the total wages payable reported in Table 1.

When individual industrial and commercial households declare payment, they must also carry the original and photocopy of the industrial and commercial registration certificate.

Flexible employment personnel declare payment to labor security agencies and social insurance service agencies.

(2) The form that the payer needs to fill out is in triplicate, and one of them will be returned to the payer after the local tax authorities accept the declaration and confirm it. The payer must go through the relevant business and information change procedures with the form confirmed by the local tax authorities before February 25th (individual industrial and commercial households must also carry the original and photocopy of the industrial and commercial registration certificate), otherwise the personal account cannot be recorded.

Shantou Labor and Social Security Bureau

Shantou Local Taxation Bureau

25/2007 1 Month