Ji 'nan Five Insurance Minimum Payment Base 2022

Determine the monthly payment base of basic old-age insurance, industrial injury insurance and unemployment insurance for employees in Jinan in 2022: the upper limit is 19899 yuan, and the lower limit is 3980 yuan.

From September of 1 year, when flexible employees and urban individual industrial and commercial households without employees pay the basic old-age insurance premiums for employees in 2022, they will be subject to the new upper and lower limits of the payment base. If you choose the lower limit of the payment base, the minimum payment amount will be raised from 749.2 yuan per month to 796 yuan per month; If the selected payment base is higher than the lower limit, you can adjust the payment base and pay the fee in time through the WeChat applet of the tax department. The details shall be subject to the news of the tax authorities.

From September 1 day, when the insured unit declares the payment in 2022 and checks the receivable, the system will automatically cap and guarantee the bottom according to the newly announced upper and lower limits of the payment base in 2022, and the insured unit does not need to operate by itself.

Since the payment base in 2022 will be implemented from June 65438+ 10, the related matters and processes that need to be refunded and collected will be notified separately. By then, the Municipal Social Security Center will focus on adjusting the payment base and the difference generated in the background, and actively implement online services such as "no meeting" and "no application" to facilitate the insured units and the masses to declare payment.

Handling situation of five social insurances in Jinan

The payment of employee social security should be calculated according to a fixed proportion. According to the law, social security units should bear 16% pension insurance, 8% medical insurance, 0.7% unemployment insurance and 0.32% industrial injury insurance. Individual workers should bear 8% pension insurance, 2% medical insurance and 0.3% unemployment insurance. Because the proportion of social security contributions is fixed, it is necessary to determine the reported salary base and then calculate various social security expenses.

Minimum payment base of social security in Jinan

How much is Jinan social security for a month? Still have to pay attention to the annual minimum payment base for social security. The minimum payment base of social security in Jinan is 4 12 1 yuan, and the maximum payment base is 20599 yuan. If the payment is made according to the minimum standard, the social security unit will pay 103 1.08 yuan, and the individual employee will pay 424.46 yuan. If the social security payment base is adjusted, the social security expenses shall be calculated according to the new regulations.

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

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

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.

The relationship between social security base and wages: the social security payment base should be based on the wages that workers should pay.