Tianjin social security adjustment base payment

Provisions on supplementary payment by employers

All types of employers and insured persons shall pay the endowment insurance premium in full and on time. If the old-age insurance premium is not paid in full and on time, the arrears of the old-age insurance premium before June 30, 201year will be paid, and the security fee will be charged according to the increase of the average social wage; If the old-age insurance premium is paid back after July of 20 1 1 year, a late payment fee of 0.5 ‰ shall be added on a daily basis in accordance with the provisions of the Social Insurance Law.

Calculation method of value-added fee: multiply the payment base of the insured in the corresponding payment year by the payment proportion of the corresponding payment year, and then multiply it by the value-added coefficient of the corresponding payment year respectively to calculate the payment amount of the corresponding payment year. The hedging coefficient is the ratio of the average salary of Tianjin employees in the previous year when the payment is made back to the average salary of Tianjin employees in the previous year in the corresponding payment year. The overdue fine levied according to the part with the preservation coefficient greater than 1 over the years shall be included in the personal account of the basic old-age insurance according to the proportion stipulated over the years.

Calculation method of late payment fee: 0.5 ‰ late payment fee will be added daily from the date of arrears, and the date of arrears will be calculated from the month of arrears 16 to the 25th day of the month of reporting for payment.

For example, in May of 20 13, a company in Tianjin was an employee Jia, and according to the standard of 3,000 yuan, he paid back the arrears of endowment insurance premiums in April of 20 13, and paid back the principal and late fees as follows:

Repayment of principal =3000×28%=840 yuan.

Days of detention = April 16 to 25 (10 days)

Late payment fee =840×0.05%× 10=4.2 (yuan)

Total amount of supplementary payment =840+4.2= 844.2 (Yuan)