Notice on the increase of social security payment base and the change of hand salary in 65438+February!

Recently, many cities began to adjust the base of medical insurance and social security contributions. Recently, many places in Guangdong Province announced the medical/social security payment base in 2023, and some areas also adjusted the medical insurance payment standard.

The medical/social security payment base will be announced in 2023.

My salary is going to change again.

Recently, Zhongshan City, Zhaoqing City, Jiangmen City and other places in Guangdong Province announced the medical/social security payment base for 2023.

I. Zhaoqing City

165438+1On October 5th, Zhaoqing Municipal Medical Security Bureau announced the payment base of medical insurance (including maternity insurance) for employees in Zhaoqing in 2023:

The upper and lower limits of basic medical insurance (including maternity insurance) for employees in Zhaoqing City in February 2023 are +0-65438, which is determined by 60%-300% of the average monthly salary of employees in full-caliber urban units in Zhaoqing City in 20265438 (weighted by the average salary of employees in non-private urban units and the average salary of employees in private urban units in this city), namely:

The lower limit is 4009 yuan (rounded) and the upper limit is 20043 yuan (rounded).

10 10 On October 20th, Zhongshan Human Resources and Social Security Bureau issued the Notice on Adjusting the Upper and Lower Limits of Social Insurance Payment Base.

The notice clearly States:

First, the lower limit of the basic old-age insurance payment base for enterprise employees is 3958 yuan, and the upper limit of the payment base is adjusted from 2294 1 yuan to 24930 yuan, and the implementation time is from July 1 day in 2022 to June 30, 2023; The lower limit of the endowment insurance payment base of government institutions was adjusted from 4,588 yuan to 4,986 yuan, and the upper limit was adjusted from 2,2941yuan to 24,930 yuan. The implementation time is from 2022 1 October 1 to February 20221.

Second, the lower limit of unemployment insurance payment base is 1900 yuan, and the upper limit is adjusted from 23,826 yuan to 24,705 yuan. The implementation time is from July 1 day, 2022 to June 30, 2023.

Three. The lower limit of the payment base of individual industrial injury insurance for specific personnel was adjusted from 4,588 yuan to 4,986 yuan, and the upper limit of the payment base was adjusted from 2,2941yuan to 24,930 yuan. The implementation time is from July 1 day, 2022 to June 30, 2023.

The payment standard of medical insurance for employees has changed.

June 5438+February 2022 1

10 On June 28th, Huizhou Medical Insurance Bureau issued the Notice on Implementing the List of Medical Insurance Drugs and Relevant Provisions on Medical Insurance Benefits for Outpatients with Basic Medical Insurance for Employees in the Province, which mentioned that the payment standard of medical insurance for employees will be adjusted from June 28th, 2022 to February 28th, 2022.

Regarding the "adjustment of the payment standard of medical insurance for employees", the notice clarified the following points:

First, the payment rate of employee medical insurance units combined with unified accounts is still implemented in accordance with the current standards.

To participate in the unified account combined with employee medical insurance, the employer pays 5.6% of the total monthly salary of its employees (including 0.5% of the maternity insurance rate) on a monthly basis, and the individual employee pays 2% of the monthly salary.

Two, according to the requirements of the province and the actual adjustment of the city's medical insurance payment standard.

1, 2022 12 1 until June 30, 2023, employee medical insurance will maintain the current payment level. The payment base of the medical insurance unit for employees in a single building is adjusted from "the average monthly salary of full-caliber employees in the city last year" to the total monthly salary of employees in this unit, and the payment rate is adjusted from 1.6% (including 0.2% of maternity insurance) to 2.7% (including 0.5% of maternity insurance), and individual employees do not pay.

2. From July 1 day, 2023, the employer will pay 4% of the total monthly salary (including 0.5% of the maternity insurance rate) for its employees on a monthly basis, and the employees will not pay the fee.

3. Flexible employees shall pay 7. 1% of the monthly salary declared by individuals (2.2% of those who choose to participate in medical insurance for employees in single construction, and 3.5% from July 1 in 2023). When a flexible employee is insured for the first time, the payment base is determined according to the monthly wage income declared by the individual. In principle, the wage income of the current year will be reported as 1 every year, and no adjustment will be made during the year.

How to determine the social security payment base?

Can the unit pay social security according to the minimum wage standard?

In order to reduce labor costs, some enterprises will pay social security according to the minimum payment base when the social security base is adjusted every year. Is this legal?

First of all, let me correct a wrong statement. Social security should not be paid according to the minimum wage, but according to the minimum base.

The base comes from salary, but it is not necessarily equal to salary. Here we need to know the definition of total wages first, which is a concept directly introduced in the basic adjustment documents of various places.

What is the total salary?

It is clearly stipulated in the National Bureau of Statistics 1 Order that wages include hourly wages, piecework wages, bonuses, allowances, overtime wages and wages paid under special circumstances.

What do you mean by wages paid under special circumstances?

For example, maternity allowance and subsidy during paid shutdown are all paid wages under special circumstances.

Let's look at a formula first: social security contribution = base x ratio.

In the practice of social security, it is generally based on Letter No.60 from the Labor and Social Insurance Center, supplemented by reference to the lower limit and proportion of social security base and some special rules for checking the base.

In the "Social Security Law", the provisions on the base number are relatively broad, such as:

Employee basic old-age insurance unit payment = total wages × specified proportion

Individual contribution = my salary × specified proportion

This is just a big frame formula. In the No.60 document issued by the Labor and Social Insurance Center, the specification of the base number is further explained. For example:

1, the unit payment base has two situations:

The first is based on the total wages of employees;

The second is the sum of the individual payment bases of employees in this unit.

2. There are three individual payment bases:

The first one is based on my average monthly salary in the previous year, which is approved between the upper limit and the lower limit;

The second is directly based on my salary;

The third is based on the average monthly salary of the individual in the previous year.

In the notice of national base adjustment, the base is basically the approved value of the average monthly salary in the previous year between the upper limit and the lower limit.

It should be noted that there are clear provisions in the first document. 20 16 130 shows that the unit shall not expand and reduce the payment ratio or increase or decrease the payment scope by itself. That is, the payment base shall not be lowered at will, and the minimum payment base shall not be less than 60% of the local social wage.

What should be the payment base for new employees?

According to the Interim Measures for the Management of Individual Accounts of Basic Endowment Insurance for Enterprise Employees issued by the General Office of the Ministry of Labor, it can be made clear that the starting salary of new employees is the base of payment, and the base of payment for re-employed employees after unemployment is also the base of payment in that year.

Summarize the principle of base verification: the base calculation of old employees is based on the average monthly salary of the previous year, and the base calculation of new employees is based on the salary of the first month, that is, the salary of new employees starts from the first month, the average monthly salary of the elderly in the previous year, and the upper and lower limits of social security are intercepted for verification.