How to calculate the social security payment base and retirement salary in Wuhu city?

Enterprise social security expenses = pension base × pension ratio+medical base × medical ratio+unemployment base × unemployment ratio+birth base × unemployment ratio+work injury base × work injury ratio.

Basic pension = (when I retire, the average monthly salary of employees in the whole province in the previous year+my indexed monthly average payment salary) /2* payment period * 1%. Personal account pension = personal actual account accumulation/calculation months (retirement at the age of 60 is 139 months).

The upper limit of Wuhu old-age insurance payment base is 14244 yuan per month, and the lower limit is 2849 yuan per month. According to the unit payment ratio 19%, the minimum payable amount of the unit is 54 1.3 1 yuan, and the minimum payable amount of the individual is 227.92 yuan.

Extended data:

Matters needing attention of social security payment base:

Individual employees take the monthly average of their total wage income in the previous year as the monthly payment base of this year. Among them, the new employees of this unit take the full-term salary income of their starting salary in the current month as the payment base, and the insured unit takes the sum of the monthly payment bases of all insured employees of this unit as the monthly payment base of this unit.

The total wage income of employees in the previous year is all monetary income obtained by employees in the whole calendar year from June 65438+1 October 1 February1last year, including hourly wages, piece-rate wages, bonuses, allowances and subsidies, overtime wages and wages paid under special circumstances.

All social insurance premiums, housing accumulation funds and individual tax adjustments directly withheld and remitted by the unit from the wages of employees should be included in the payment base.

Transportation subsidies, telephone subsidies, lunch subsidies, holiday fees, high temperature, high altitude, underground, toxic and harmful special post allowances paid by the unit in the form of cash or bank deposits should be included in the payment base.

The wages paid by the unit to individual employees through after-tax profit commission or dividend should be included in the payment base.

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