202 1 what is the social security payment base?

Ministry of Human Resources and Social Security: In 2022, the latest social security payment base of many provinces and cities in China was announced!

New social security payment base announced in various places

I. Shanghai Social Security Payment Base in 2022

Upper limit: 34 188 yuan/month (July 20221-June 30, 2023)

Lower limit: 6520 yuan/month (July 20221-June 30, 2023)

In 20021year, the average salary of employees in full-caliber urban units in Shanghai was 1 1396 yuan/month. Based on this calculation, the upper limit of Shanghai social security payment base will be adjusted to 34 1 88 yuan/month from July, 2022. The lower limit of social security payment base should be 60% of the average salary of employees in full-caliber urban units in the previous year. Considering the impact of the current COVID-19 epidemic on economic and social development, in order to reduce the burden on enterprises, the lower limit of Shanghai social security payment base is determined according to 60% of the arithmetic average wage of employees in full-caliber urban units in 2020 and 2002 1 year, and adjusted from July 20221to 6520 yuan/month.

Two, reduce the social insurance premium rate of urban workers in stages.

1. Continue to reduce unemployment insurance rates by stages.

From May 1 2022 to April 30, 2023, Shanghai unemployment insurance will continue to implement the contribution ratio of 1%, in which the unit contribution ratio is 0.5% and the individual contribution ratio is 0.5%.

2. Continue to reduce the industrial injury insurance rate in stages.

From May 1 2022 to April 30, 2023, the standard rate of industrial injury insurance for employers in the first to eighth industries in Shanghai will continue to be lowered by 20% on the basis of the statutory industry standard rate.

When the social insurance agency approves the floating rate of the employer according to laws and regulations, it shall implement it according to the adjusted industry benchmark rate.

3. It will be implemented from May 1 day, 2022 and will be valid until April 30, 2023.

Guangzhou

I. List of Social Security Payment Bases in Guangzhou in 2022

2022: July 2022 to June 2023.

Good reminder:

In July 2022, the upper limit of the basic old-age insurance payment base for enterprise employees in Guangdong Province was tentatively set at 24,930 yuan, and the lower limit of the payment base was not adjusted for the time being.

Two. General situation of social security payment ratio in Guangzhou in 2022

Endowment insurance: unit15%; Individual 8%;

Medical insurance: unit 5.5%; 2% for individuals;

Unemployment insurance: 0.32%, 0.48%, 0.8%; Individual 0.2%;

Industrial injury insurance: 0.2%, 0.4%, 0.6%, 0.8%, 0.9%, 1.0%,1.2%; Individuals don't have to pay.

Good reminder:

August 26th, 20021year, Guangzhou.

1, the part paid by employees' social medical insurance units will be levied in half by stages.

Object: Enterprises, individual industrial and commercial households, various social organizations and private non-enterprise units (excluding government agencies and institutions) that registered insurance payment in Guangzhou from July to September in 2002/KLOC-0.

The specific plan of halving the collection: the unit payment rate of employee social medical insurance (excluding maternity insurance and various supplementary medical insurance) is levied at 50% (that is, 3.5%) of the rate before the fee reduction.

2, after the end of the plan to reduce the social medical insurance and maternity insurance payment rate.

Start time: 202 11October1to 20221February 3 1.

Reduce the rate standard:

1. The employer's employee medical insurance rate is 5.45% (including maternity insurance rate of 0.45%).

2. The medical insurance premium rate for flexible employees, retired deferred employees and unemployed people is 7%.

Shenzhen

Statistics show that in 20021year, the average annual salary of employees in non-private units in Shenzhen was 15347 1 yuan, up11.8% year-on-year; In 202 1 year, the average annual salary of employees in urban private units was 85,239 yuan. That is to say, in 202 1 year, the average monthly salary of Shenzhen (employees in urban non-private units) is 12964 yuan (155563 yuan12).

On May 1 1, Shenzhen People's Society announced the latest social security payment ratio and payment base table in Shenzhen, which was implemented on June 1 2022.

Endowment insurance:

Total wages of employees last month. The upper limit is 3 times (7647 yuan) of the average monthly salary of full-caliber workers in the province last year, and the lower limit is the minimum wage in this city (2360 yuan).

Medical insurance:

The first file: the total wages of employees last month. The upper limit is 3 times the average monthly salary of employees in last year (12964 yuan), and the lower limit is 60% of the average monthly salary of employees in Shenzhen last year (12964 yuan).

Second and third grades: the average monthly salary of employees in Shenzhen last year (12964 yuan).

maternity insurance

Total wages of employees last month. The upper limit is three times the average monthly salary of employees in Shenzhen last year (12964 yuan), and the lower limit is the minimum wage in Shenzhen (2360 yuan).

Unemployment insurance:

The city's minimum wage standard (2360 yuan).

Industrial injury insurance:

Total wages of employees in this unit.

According to the average wage of employees in all urban units in Sichuan province in 20021year (hereinafter referred to as "full-caliber provincial flat wage") 8 1420 yuan (6785 yuan/month), the social security payment standard in Chengdu in 2022 is as follows:

First, the basic old-age insurance for enterprise employees

(1) Starting from June 65438+1 October1in 2022, the payment base in 2022 will be implemented according to the lower limit of 407 1 yuan/month and the upper limit of 20355 yuan/month. In 2022, if the declared wages of employees (including employees who have gone through the formalities of receiving pensions) are different from the upper and lower limits of the payment base, they will be paid in time after unified approval by the social security agency. If there is a difference between the declared salary of the resigned employee and the upper and lower limits of the payment base from June to June, 2022, the original employer will declare it again and the employer and employee will pay it in full; Among them, the difference between the employees who have changed their employers is paid in full by both employers and employees before and after the change.

(2) From July 1 day, 2022, the payment base of flexible employees will be implemented according to the newly determined payment standard. Flexible employees can pay the basic old-age insurance premium in 2022 or make up the difference of the payment standard in 2022 or improve the payment grade before the end of 2023, and will not handle it after the deadline. Flexible employees who pay the basic old-age insurance premium in 2022 according to the law shall pay according to the payment standard at the time of payment.

Second, unemployment insurance and industrial injury insurance

From July 2022, the payment base of the employer and its employees (individual industrial and commercial households with employees and their employees) in 2022 will be implemented according to the lower limit of 407 1 yuan/month and the upper limit of 20355 yuan/month. If there is a difference between the wages declared by the employer and its employees from June to June 2022, it will not be verified to make up the difference.

First, Chongqing social security payment base in 2022

In 2022, the average wage of employed persons (including social insurance premiums paid over the years) used in the work of checking the upper and lower payment bases of urban enterprise employees' basic endowment insurance, endowment insurance for employees of government institutions, unemployment insurance, industrial injury insurance and medical maternity insurance in Chongqing is 79 133 yuan/year (6595 yuan/month).

In 2022, the upper limit of the monthly payment base of employees participating in basic endowment insurance for urban enterprises, endowment insurance for employees of government institutions, unemployment insurance, work injury insurance and medical maternity insurance in Chongqing is 19784 yuan, and the lower limit is 3957 yuan. For those who participate in the basic old-age insurance for employees of urban enterprises as individuals, the upper limit of monthly payment base in 2022 is 19784 yuan, and the lower limit is 3957 yuan.

Second, the principle of determining the payment base

1. If the employing unit is insured, the monthly payment base of employees is the average monthly salary of the previous year. For those who take part in the work for the first time, the monthly payment base of that year is the salary of the starting month;

2. If my average monthly salary last year was lower than 60% of the average salary of employed persons in this Municipality last year, 60% of the average salary of employed persons in this Municipality last year will be used as the monthly payment base;

3. If my average monthly salary in the previous year increased by 300% compared with the previous year, 300% of my average monthly salary in the previous year will be used as the monthly payment base;

4. If you are insured as an individual, you can choose your own monthly payment base according to your own situation.

Third, the proportion of payment.

endowment insurance

Unit:16%; Individuals: 8% (individuals participate in employee pension, and individuals pay 20%)

unemployment insurance

Unit: 0.5%; Individual: 0.5%.

employment injury insurance

Unit: different rates are implemented according to different industries; Personal: No need to pay.

medical insurance

Basic medical care: unit: 8.5%, individual: 2%.

When employees participate in basic medical insurance, they should participate in large medical mutual insurance: unit: 1.5%, individual: 5 yuan/month.

maternity insurance

Pay together with medical care, not separately.

Kashgar, Xinjiang

If the average monthly salary of employees in 2022 is lower than the lower limit of individual contribution base of social insurance in 2022 (4253 yuan/month), the contribution base shall be determined according to the lower limit of 4253 yuan; If it is higher than the upper limit of individual payment base (2 1267 yuan/month), the payment base shall be determined according to the upper limit of 2 1267 yuan.

In 2022, the employee payment base of the insured unit shall be declared by the unit according to the employee's salary income of 202 1. Total wages include hourly wages, piecework wages, bonuses, allowances and subsidies, overtime wages and wages paid under special circumstances. In 2022, individual industrial and commercial households and flexible employees who participate in the basic old-age insurance for enterprise employees in their personal capacity will have a lower payment base of 4,253 yuan/month and an upper payment base of 2 1.267 yuan/month.