Shenzhen social security contribution base how to come

Social security base is one of the calculation bases for employees to pay social security fees, the payment of social security fees = payment of social security base × social security payment ratio, calculated.

I. The social insurance base, referred to as the social security base, refers to the employee's social insurance contribution base in a social security year. It is determined in accordance with the monthly average amount of wages and salaries tax items declared for personal income tax by the employee from January to December of the previous year. The social insurance contribution base is an important basis for calculating the social insurance contributions to be paid by employers and their employees and the social insurance benefits of the employees, and there is an upper limit and a lower limit, with the specific amount depending on the actual situation in each region.

The upper limit of the contribution base means that the part of the employee's salary income exceeding 300% of the arithmetic average of the average monthly salary of the in-service employees in the province or city in the previous year shall not be counted as part of the contribution base;

The lower limit of the contribution base means that, if the employee's salary income is lower than 60% of the arithmetic average of the average monthly salary of the in-service employees in the province or city in the previous year, then 60% of the arithmetic average of the average monthly salary of the in-service employees in the province or city in the previous year shall be regarded as the contribution base;

3.

2016 Shenzhen social security contribution base adjusted in July

Pension insurance:

The upper line increased the lower line remains unchanged

After the adjustment, the pension insurance contribution base "upper line" increased.

According to the regulations, the contribution base for pension insurance is as follows: "The contribution base for the monthly payment of basic pension insurance premiums is the employee's gross salary for the previous month, and if the gross salary is more than 300% of the average monthly salary of the employees on duty in the city for the previous year, the exceeding part will not be counted as part of the contribution base."

Calculated according to the average monthly salary of 6,753 yuan in 2015, the "upper line" of the pension insurance contribution base is 20,259 yuan. The "bottom line" of the pension insurance contribution base is the minimum wage announced by the municipal government, which remains unchanged at 2,030 yuan.

Medical insurance:

The first grade of the contribution base "lower line" to 4052 yuan

Medical insurance, the city's basic medical insurance policy to implement "a system of three grades". Among them, the first class to contribute 8% of wages, a class of contribution base "upper" and "lower line" have been raised. According to the regulations, the "upper line" of the contribution base of the first grade is 300% of the average monthly salary of the employees on duty in the previous year, and the "lower line" is 60% of the average monthly salary of the employees on duty in the previous year. According to the 2015 average monthly salary of 6,753 yuan, the basic medical insurance contribution base of the "upper line" is 20,259 yuan, the "lower line" is 4,052 yuan.

The second and third grades of the basic medical insurance, respectively, 0.8% and 0.55% of the average monthly salary of the city's previous year's on-the-job workers pay monthly contributions, and the contribution base is adjusted to 6,753 yuan. The monthly contribution for the second grade is about 54 yuan, of which the individual contribution is about 13.5 yuan. The monthly contribution for the third tranche is about 37 yuan.

Maternity insurance:

The contribution base has also been adjusted

The employer pays maternity insurance premiums at the rate of 0.5% of the total wages of the employees of the unit in the previous month, and if the total wages are more than 300% of the average monthly wages of the employees on duty in the preceding year, the maximum amount will be calculated at the rate of 300% of the average monthly wages of the employees on duty in the preceding year, with the minimum amount calculated at the lowest minimum wage in this city. In other words, the "upper line" of the contribution base is 20,259 yuan, and the "lower line" is 2030 yuan.

Workers' compensation insurance:

Burial benefits for work-related deaths have been raised to 40,518 yuan

Workers' compensation insurance, the amount of workers' compensation insurance premiums to be paid by the employer is the employee's gross salary multiplied by the unit's contribution rate in the previous month. The maximum contribution base is 300% of the average monthly salary of on-the-job workers in the previous year in the city, i.e., the "upper line" is 20,259 yuan. The "bottom line" is the minimum wage announced by the city government, which is 2030 yuan.

In terms of reimbursement for work-related injuries, the funeral benefit for an employee who dies at work is six months of the average monthly salary of employees in the co-ordination area in the previous year, adjusted to 40,518 yuan.

Unemployment insurance:

No change in the contribution base

No change in the contribution base of unemployment insurance, in accordance with the provisions of the unemployment insurance premiums for: employers to the city of 1% of the monthly minimum wage standard according to the number of employees should participate in the unemployment insurance paid monthly; employees in accordance with the city of the monthly minimum wage standard of 0.5% of the monthly payment.

Social Security Contribution Ratio

Pension Insurance

1. Individual contributions are based on 8% of the employee's average monthly salary for the previous year (the minimum is 40% of the city's salary for the previous year; the maximum is 300% of the city's salary for the previous year).

2. The unit contribution is based on 22% of the employee's average monthly salary for the previous year. from January 1, 2006, the Ministry of Human Resources and Social Security adjusted the size of the individual pension account from 11% of the individual's contributory salary to 8%. The previous policy is personal contributions to all and unit contributions of 3% of the individual pension account, the unit to pay 19% transferred to the social coordination, and the new policy will be 3% of the unit's contributions to the social coordination used to solve the problem of the empty pension account. [2]

Medical insurance

Unit 10%, individual 2%;

Unemployment insurance

Unit 1%, individual 0.2%;

Worker's compensation insurance

Determine the rate of worker's compensation insurance according to the scope of the unit's industry, which ranges from 0.5% to 2%;

Maternity insurance

Contribution ratio: unit 0.5%, individual 0.2%. >Contribution rate: 0.8 percent for the unit, and individuals do not pay.

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