Wuxi Freelancer Social Security Payment Base 2023

Wuxi freelancer social security payment base 2023 specific standards are as follows:

1. If the wage income of employees is higher than 300% of the local average wage of employees in the previous year, 300% of the local average wage of employees in the previous year will be the payment base;

2. If the wage income of employees is lower than 60% of the local average wage of employees in the previous year, 60% of the local average wage of employees in the previous year shall be the payment base;

3, the employee's salary is between 300% and 60%, according to the actual declaration. When it is impossible to determine the wage income of employees, the payment base shall be determined according to the local average wage of employees in the previous year published by the local labor administrative department.

The social security contribution ratio is as follows:

1, endowment insurance

(1) unit pays 20%;

(2) The proportion of individual contributions is 8%;

2. Medical insurance

(1) The unit contribution ratio is 9%+1%;

(2) The proportion of individual contributions is 2%+3;

3. Unemployment insurance

(1) unit contribution ratio is1%;

(2) The individual contribution rate is 0.2% (note: agricultural registered permanent residence does not pay fees);

4. Maternity insurance

(1) The unit contribution ratio is 0.8%;

(2) Individuals do not pay fees;

5. Work injury insurance

(1) The unit contribution ratio is 0.8%;

(2) Individuals do not pay fees;

6. Reserve fund

(1) unit contribution rate is12%;

(2) The proportion of individual contributions is 12%.

To sum up, the payment base of social security is calculated according to the monthly average amount of all wage income of employees in the previous year. The payment base of social security can calculate the amount of social insurance premiums that enterprises or individuals should pay, and the calculation method is to multiply the payment base by the rate.

Legal basis:

Article 60 of People's Republic of China (PRC) Social Insurance Law

The employing unit shall declare itself and pay social insurance premiums in full and on time, and shall not postpone or reduce the payment except for legal reasons such as force majeure. 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.