What is the impact of low social security contribution base?

1, the impact on pension insurance benefits

The pension insurance benefits consist of basic pension, personal account pension, transitional pension and subsidies. Low social security payment base will affect personal account pension. Because the basic old-age insurance personal account pension, based on the storage amount (including principal and interest) included in the basic old-age insurance personal account, is calculated and paid according to1120.

Personal account is credited according to 1 1% of the employee's salary, including: all individual contributions of the employee (currently 8% of the employee's contribution base); Part of the basic old-age insurance premium paid by enterprises (currently 3% of the employee contribution base); Deposit interest.

If the payment base is low, it will inevitably affect the amount credited to personal accounts and pension insurance benefits. Affect medical insurance benefits.

2, the impact on medical insurance benefits

The impact on medical insurance benefits is mainly reflected in personal accounts. According to the policy, the personal account of medical insurance is mainly the basic medical insurance premium paid by employees, the basic medical insurance premium paid by employers and interest.

The inclusion criteria are: employees under the age of 45 are included according to 0.8% of the monthly per capita contribution salary of the employer; Employees who have reached the age of 45 shall be counted as 65438+ 0.2% of the monthly per capita wage paid by the employer;

Retirees under the age of 70 are included at 3.8% of the monthly per capita wage of employees in this city; Retirees who have reached the age of 70 are included according to 4.4% of the monthly per capita wage of employees in this Municipality;

Old workers who participated in revolutionary work before the founding of the People's Republic of China and enjoyed 1.000% retirement benefits (hereinafter referred to as "old workers") shall be counted as 4.8% of the monthly per capita salary of employees in this Municipality.

When the base of social security payment is low, the amount transferred to employees' personal medical insurance accounts will be less, which will affect the treatment of employees.

3. Adjusting the base of social security contributions is conducive to broadening the statistical scope, including small enterprises and private enterprises, and reducing the base of rates and expenses, which is a necessary measure to reduce the burden of production and operation of enterprises, so as to avoid low-income groups from being squeezed out by the system.

Extended data:

The State Council recently issued the "Implementation Opinions on Stimulating the Vitality of Key Groups to Drive Urban and Rural Residents to Increase Income", proposing that the average wage of employees in urban private units should be included in the statistical scope of payment base, so as to form a reasonable payment base for social insurance and housing provident fund, so as to avoid institutional crowding out of low-income groups.

After the social security contribution rate is reduced in stages, the social security contribution base will be adjusted soon. Experts believe that after expanding the scope of statistical caliber, the base of social security contributions may drop by about 10%, which is conducive to reducing the burden of low-income people's contributions and enabling more low-income people to pay social security. At the same time, their wages are expected to increase.

What does it mean to broaden the statistical caliber of social security contributions? Who does it affect?

First of all, let's understand, what is the social security payment base?

Refers to the social insurance payment base of employees in a social security year. The reference standard is the monthly average of all wages of employees in the previous social security year, including monthly salary, year-end bonus, allowances and subsidies, etc. The social security payment base has upper and lower limits, and the payment base is 60%-300% of the average social wage.

Generally speaking, the higher the salary, the higher the social security contribution base, and vice versa. Taking Beijing as an example, the upper and lower limits of endowment insurance and unemployment insurance are 300% and 40% of the average salary of employees in this city last year, respectively; The upper and lower limits of work-related injury insurance, maternity insurance and medical insurance are 300% and 60% of the average wage of employees in this city respectively.

In 20 15 years, the average monthly salary of social security in Beijing is 7086 yuan, and the upper limit of social security payment is 7086×300%=2 1258 yuan. Even if your average monthly salary last year was 30 thousand yuan, you still have to pay social security according to the base of 2 1258 yuan. If your average monthly salary last year was only 2000 yuan, you should pay the old-age insurance and unemployment insurance according to the base of 7086×40%=2834.4 yuan.

The base of social security payment is linked to the average wage of employees. So, what does it mean to broaden the statistical caliber of social security contributions?

At present, the statistical scope of China's social security payment base is mainly the average salary of employees of enterprises above designated size, and a large number of private and individual enterprises are excluded. The average wage calculated in this way is actually higher than the actual income of all employed people, and there is a certain inflated component.

If only large enterprises are included in the statistical path, the average wage will be too high and unrepresentative. In addition, when the contribution rate is not low, the social security burden will be particularly heavy. Many small and medium-sized enterprises, especially private enterprises, squeeze their employees out of the system because they can't afford it, and they can't enjoy social security benefits.

Reduce burdens and increase income, and activate the endogenous motivation for enterprises and residents to increase income.

Considering a reasonable compensation standard needs to integrate various interests and pay attention to the vital interests of each insured person. It is also necessary to appropriately reduce the burden on enterprises, so that enterprises can have more funds to integrate resources and enhance the internal motivation of development.

At the same time, we should also consider arranging some supplementary funds for the social security fund. For example, the government can take out a part of land transfer fees to supplement social security, or increase state-owned enterprises' dividends to enrich the social security fund, so as to reduce the payment burden of people and enterprises.

We should also learn from the experience of developed countries, centralize social security funds and hand them over to some investment institutions with strong investment ability and high decision-making level to realize the preservation and appreciation of social security funds.

It must be said that the increasing social security payment base year by year has indeed brought unprecedented unbearable weight to enterprises. The rate of "five insurances and one gold" has remained high for a long time. It is conceivable that if the base of social security contributions continues to increase, it will inevitably be unbearable for most small enterprises. This has also greatly affected the smooth operation of enterprises and greatly reduced the competitiveness of some enterprises.

Xinhuanet-The social security payment base is expected to reduce the endogenous motivation to activate enterprises and residents' income.