Jiangxi social security minimum payment base 2022

The social security payment base is 60%-300% of the average social wage. For example, the average social wage 1000 yuan, and the payment base can be 600 yuan-3,000 yuan. Adjustment calculation method:

Generally, my salary income in the previous year is the base of payment.

(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 insurance, referred to as "social security" for short, aims to enable workers to get economic compensation and material help from the society when their income is reduced or lost due to old age, unemployment, illness, work injury and childbirth, so as to ensure their basic livelihood.

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

The formula is as follows: Note: Proportion = enterprise commitment ratio+individual commitment ratio.

Take the calculation of the minimum enterprise social security fee in Chengdu as an example: including serious illness medical care.

Social security expenses:1321.24 = 3726× (16%+8%)+3726× (6.9%+2%)+3726× (0.6%+0.4%)+3726.

Legal basis:

According to the Notice on Issues Related to the Publication of the Monthly Average Wages of Employees in Full-caliber Urban Units in 2022, the monthly average wages of employees in full-caliber urban units in 2022 and the payment grades and standards of unemployed individual industrial and commercial households and flexible employees who participated in the basic old-age insurance for employees in urban enterprises in 2022 were published.

Precautions 1. In 2022, the average monthly salary of employees in full-caliber urban units using the basic old-age insurance for urban employees in the province was 5,880 yuan. In 2022, the minimum monthly payment base is 3528 yuan, and the maximum monthly payment base is 17640 yuan.

Notice three. Unemployed individual industrial and commercial households and flexible employees who have paid the pension insurance premium in 2022 according to the monthly average wage standard of employees in full-caliber urban units in the province before the issuance of this notice should make up the difference in time according to the standard determined in this notice and the original payment grade.

Notice four. The actual payment period of the insured in 2022 is calculated according to the ratio of the monthly payment base of employees in that year to the average monthly salary of employees in full-caliber urban units in the province in the previous year of 5,880 yuan.