Changchun social security payment base grade table in 2022

1, the upper limit of Changchun endowment insurance payment base is 15265.25 yuan, the unit payment ratio is 16%, the payment amount is 2442.44 yuan, the individual payment ratio is 8%, and the payment amount is 122 1.22 yuan;

2. The lower limit of the payment base of Changchun old-age insurance is 3053.05 yuan, the unit payment ratio is 16%, the payment amount is 488.49 yuan, the individual payment ratio is 244.24, and the payment amount is 122 1.22 yuan;

How many grades does the social security payment base have in 2022?

In 2022, the social security base is divided into six grades.

Generally speaking, the social security payment base is 60%-300% of an individual's salary in the previous year. For example, the salary is 2000 yuan, and the payment base can be 1200 yuan -6000 yuan. Generally, the minimum payment base of social security for the insured is 40%, the first 60%, the second 80%, the third 100%, and the highest 300%. The specific payment grade is related to personal occupation and income.

60%-300% of the average social wage is generally used as the base of social security payment. If the average wage is lower than the lower limit, it shall be calculated according to the lower limit, and if it exceeds the upper limit, it shall be calculated according to the upper limit. Due to historical and practical reasons, the average social wage has been inflated, which cannot fully reflect the real situation of the average income of social groups.

The upper limit of pension insurance payment base in Changchun is 15265.25 yuan, the unit payment ratio is 16%, the payment amount is 2442.44 yuan, the individual payment ratio is 8%, and the payment amount is 122 1.22 yuan;

According to relevant regulations, the payment base of social security in Changchun is determined according to the average social wage of employees in Changchun. The upper limit of payment base is determined according to 300% of the average monthly salary of employees in Changchun, and the lower limit of payment base is determined according to 60% of the average monthly salary of employees in Changchun.

Employees who participate in the basic old-age insurance and unemployment insurance shall determine the payment base according to the average social wage of employees in Changchun 1 10%. Changchun social security payment standard:

1, endowment insurance, unit 16%, individual 8%:

2, medical insurance, unit 8%, individual 2%;

3, unemployment insurance, unit 2%, individual 0% (farmers contract workers do not pay):

4. Work-related injury insurance, with the proportions of 0.5%, 1% and 2% for the units engaged in risky industries;

5, maternity insurance, unit 0.7%.

legal ground

Article 12 of the Social Insurance Law of People's Republic of China (PRC)

The employing unit shall pay the basic old-age insurance premium according to the proportion of the total wages of its employees stipulated by the state, and record it in the basic old-age insurance pooling fund.

Employees shall pay the basic old-age insurance premium in accordance with the proportion of wages stipulated by the state and record it in their personal accounts.

Article 15 of the Social Insurance Law of People's Republic of China (PRC)

The basic pension consists of overall pension and individual account pension.

The basic pension is determined according to factors such as individual cumulative payment years, payment wages, average salary of local employees, personal account amount, average life expectancy of urban population, etc.

Article 35 of People's Republic of China (PRC) Social Insurance Law

The employer shall pay the work-related injury insurance premium according to the total wages of its employees and the rate determined by the social insurance agency.

Social security payment base, referred to as social security base, refers to the social insurance payment base of employees in a social security year. It is determined according to the average monthly wage income of employees from June 1 day to February 1 day in the previous year. The social insurance payment base is an important basis for calculating the social insurance premiums and social insurance benefits paid by employers and their employees. There are upper and lower limits, depending on the actual situation in each region.

(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 used as the payment base;

(two) the wage income of employees is lower than 60% of the local average wage of employees in the previous year, with 60% of the local average wage of employees in the previous year as the payment base;

(3) If the employee's salary is between 300% and 60%, it shall be declared according to the facts. 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. Social security will regularly check the base every year (March or July, in different places), and declare a new base according to the average monthly salary of employees in the previous year. It is necessary to prepare proof of these payroll.