Nanjing social security payment base in 2022

Nanjing will follow the following social security payment base standards:

From 65438+1 October1to 65438+February 3 1 in 2022, the minimum wage base of basic old-age insurance for employees in Jiangsu Province is 4250 yuan, and the maximum wage base is 2 182 1 yuan; The upper and lower limits of basic medical insurance, unemployment insurance, industrial injury insurance and maternity insurance for employees shall be implemented according to the above standards.

Last payment base adjustment:

Previously, Jiangsu Province issued a notice to implement the upper and lower limits of the social insurance payment base for enterprise employees uniformly announced by the province from 20021,and to determine the upper and lower limits of the payment wage base according to 300% and 60% of the average wage of employees in all-caliber urban units in the province last year. The payment bases of basic medical care, unemployment, work injury and maternity insurance for enterprise employees are implemented with reference to the upper and lower limits of the basic old-age insurance payment base.

From 65438+1 October1to 65438+February 3 1 in 2022, the minimum wage base of the basic old-age insurance for employees in the whole province is 4250 yuan, and the upper limit of the wage base is temporarily implemented at 2 182 1 yuan.

Because the salary base quoted by the company is determined according to the average monthly salary of employees, the social security expenses of each employee are also different. However, it needs special attention that the unit can only adjust the provisions of the payment base. All units can declare according to the salary base of the new year, and the expenses can be calculated according to the social security payment base only after being approved by the relevant social security departments.

It is important to note that the social security contribution base can only be adjusted by the unit, and individuals cannot adjust the social security contribution base. Therefore, the declaration of Nanjing social security payment base in 2022 must be determined according to the actual situation. After determining the salary base of new employees, all social security expenses can be calculated. Moreover, the social security payment base can only be adjusted once a year, so it should be determined according to the specific conditions of social security laws and regulations.

Legal basis:

Article 57 of People's Republic of China (PRC) Social Insurance Law: The employing unit shall, within 30 days from its establishment, apply to the local social insurance agency for social insurance registration with its business license, registration certificate or unit seal. The social insurance agency shall, within fifteen days from the date of receiving the application, examine and issue the social insurance registration certificate.

Where the social insurance registration items of the employing unit are changed or the employing unit is terminated according to law, it shall, within 30 days from the date of change or termination, go to the social insurance agency to handle the change or cancellation of social insurance registration.

The market supervision and management department, the civil affairs department and the organization management organ shall promptly inform the social insurance agency of the establishment and termination of the employing unit, and the public security organ shall promptly inform the social insurance agency of the birth, death, household registration, migration and cancellation of the individual.

Article 58 An employing unit shall, within 30 days from the date of employment, apply to the social insurance agency for social insurance registration for its employees. If the social insurance has not been registered, the social insurance agency shall verify the social insurance premium it should pay.

Employees-free individual industrial and commercial households who voluntarily participate in social insurance, part-time employees who do not participate in social insurance in the employing unit and other flexible employees shall apply to the social insurance agency for social insurance registration.

The state establishes a national unified personal social security number. Personal social security number is a citizen's identity number.

Article 59 People's governments at or above the county level shall strengthen the collection of social insurance premiums. Social insurance premiums shall be uniformly collected, and the implementation steps and specific measures shall be stipulated by the State Council.

Article 60 The employing unit shall declare on its own and pay social insurance premiums in full and on time. Except for legal reasons such as force majeure, the payment shall not be postponed or reduced. The social insurance premiums that employees should pay shall be withheld and remitted by the employer, and the employer shall inform me of the details of paying social insurance premiums on a monthly basis.

Individual industrial and commercial households without employees, part-time employees who have not participated in social insurance in the employing units and other flexible employees can pay social insurance premiums directly to the social insurance premium collection agencies.

Article 61 A collection agency for social insurance premiums shall collect social insurance premiums in full and on time according to law, and regularly inform employers and individuals of the payment.

Article 62 If the employer fails to declare the amount of social insurance premiums that should be paid according to the regulations, the amount that should be paid shall be determined according to 1 10% of the amount paid by the employer last month; After the payment unit completes the declaration procedures, the social insurance fee collection agency shall make settlement in accordance with the provisions.

Article 63 If an employer fails to pay social insurance premiums in full and on time, the social insurance premium collection agency shall order it to pay or make up within a time limit.

If the employer fails to pay or repay the social insurance premium within the time limit, the social insurance premium collection agency may inquire about its deposit account in banks and other financial institutions; And can apply to the relevant administrative departments at or above the county level to make a decision on the allocation of social insurance premiums, and notify their bank or other financial institutions in writing to allocate social insurance premiums. If the balance of the employer's account is less than the social insurance premium that should be paid, the social insurance premium collection agency may require the employer to provide guarantee and sign a deferred payment agreement.

If the employer fails to pay the social insurance premium in full and fails to provide guarantee, the social insurance premium collection agency may apply to the people's court for sealing up, distraining and auctioning the property whose value is equivalent to the social insurance premium that should be paid, so as to offset the social insurance premium with the proceeds from the auction.