How to submit social security and salary base?

How to submit social security and salary base?

The declaration of social insurance payment base is basically in July every year, and the insured unit shall declare the social insurance payment base of the next settlement year at the municipal social insurance fee collection management center or the district social insurance agency (hereinafter referred to as the social insurance agency) that handles the insurance registration.

The payment base declared by the insured unit must be signed or confirmed by the insured employee himself. If the payer fails to declare in accordance with the regulations, the social insurance agency may temporarily determine it according to 1 10% of its monthly payment base.

Covering up, omitting and underreporting the payment base by insured units and insured personnel will directly reduce the level of social insurance benefits enjoyed by insured personnel. Under normal circumstances, the monthly payment base of social insurance is determined according to the average monthly salary of employees in the previous year. Once determined, it may not be changed within one year.

Legal basis: Article 66 of the Social Insurance Law.

The social insurance fund budget shall be determined according to the overall level. In addition to the basic medical insurance fund and maternity insurance fund, the budgets of other social insurance funds shall be compiled separately according to social insurance projects.

"Social security payment base declaration form" by the insured units and social security institutions to fill in monthly:

1. Unit type: refers to enterprises, institutions, social organizations, private non-enterprise units, urban individual industrial and commercial households and others.

2. Unit number: refers to the unique identification number compiled by the social security agency in the computer system for the insured unit.

3. Total wages: refers to the total wages of all employees participating in social insurance in the insured units, and the statistical items of total wages are filled in according to the relevant provisions of the National Bureau of Statistics.

4. Payment base: refers to the wage income of employees of insured units approved by social security agencies according to regulations.

5. Rate: refers to the payment rate stipulated by various types of insurance.

6. Employees: The total number is the number of employees who participated in social insurance in the insured units in the current month. When applying for medical insurance, the number of retired workers, the number of migrant workers and the number of female workers should be filled in when applying for pension and work-related injury insurance.

7. Payment date: refers to the payment period of the social insurance premium payable this time.

Fill in by the insured unit: declared quantity.

Calculation formula of unit contribution: total wages × unit contribution rate.

The calculation formula of individual contribution: total wages × individual contribution rate.

To be filled in by social security agency: approved amount.

What is the relationship between the base of social security contributions and wages?

According to the relevant regulations, the base of individual contributions in that year should be approved according to the average monthly salary of employees in the previous year; The employing unit shall truthfully declare the average monthly wage income of employees in the previous year, which is used to determine the payment base of that year.

Here, the average monthly wage income of employees in the previous year corresponds to the total wages paid to employees in the previous natural year, that is, 1 to 12 in the previous year, averaging every month; Employees who worked for less than one year in the previous year shall be calculated by dividing the total wages by the actual working months.

Items included in the statistics of total wages include hourly and piecework wages, bonuses, allowances and subsidies, overtime wages, wages paid under special circumstances, etc.

The total wages are pre-tax wages, including personal income tax, social insurance, housing provident fund, occupational annuity and other parts that should be paid by individuals directly withheld from personal wages.

The higher the wage level of employees, the higher the payment base of social security.

The upper and lower limits of the social security payment base are determined according to the average wages of employees of all units in cities and towns in the last year as a whole, also known as social wages, and the specific amount is announced by the statistics department.

Generally speaking, the minimum payment base is 60% of the social wage of the last year in the overall planning area. If the monthly wage income of employees is lower than this figure, the payment base shall be calculated according to 60%;

The maximum payment base is 300% of the average social wage in the last year. If the monthly wage income of employees exceeds this figure, the payment base will be calculated at 300%.