Regulations of Jiangsu Province on Collection and Payment of Social Security

From April to June, 2008, the lower limit of the monthly payment base of enterprise employees was 1 189 yuan, and the upper limit was 5946 yuan. From July 1 day, 2008 to June 30, 2009, the lower limit of the monthly payment base of enterprise employees was 1369 yuan, and the upper limit was 6843 yuan.

Social insurance includes basic old-age insurance, basic medical insurance, industrial injury insurance, unemployment insurance and maternity insurance. Nantong social security contribution ratio:

Pension insurance units pay 20% and individuals pay 8%.

Medical units pay 8% and individuals pay 2%.

Unemployed units pay 2%, individuals 1%.

Individuals pay 0.8% of the maternity unit and do not need to pay.

Individuals pay 0.8% of work-related injuries and do not need to pay.

In addition, 8%- 12% of the housing provident fund is paid to half units, and 8%- 12% is paid to individuals.

Reference 1: Notice on the application, examination and written examination of social insurance payment base in 2008.

Employers in urban areas:

According to the Provisional Regulations on the Collection and Payment of Social Insurance Fees (Order No.259 of the State Council), the Interim Measures for the Administration of Social Insurance Fees Declaration and Payment (Order No.2 of the Ministry of Labor and Social Security), the Regulations on the Collection and Payment of Social Insurance Fees in Jiangsu Province (Announcement No.31of the Standing Committee of the Tenth People's Congress of Jiangsu Province) and the Opinions of the Municipal Government on Further Improving the Social Insurance Work for Employees of Urban Enterprises (Circular [2000] According to the "Regulations on Labor Security Supervision" (Order No.423rd of the State Council) and "Implementation Measures for Written Examination of Labor Security in Jiangsu Province" (Su Lao She Cha [2005]10), combined with the specific situation of urban areas, the relevant matters concerning the declaration, examination and written examination of social insurance payment base in 2008 are hereby notified as follows:

I. Objection

All kinds of enterprises, labor dispatch units, individual economic organizations, state organs, institutions, social organizations, private non-enterprise units and intermediaries (hereinafter referred to as units) that apply for social insurance registration in cities and towns.

Second, the time and way

1. The period is from February 2008 15 to March 25, 2008.

2 to declare the social insurance payment base, please bring the following materials (one original and one copy each):

(1)2007 annual tax return of enterprise income tax-a list of three funds, such as salary and trade union funds (local tax schedule 12, national tax schedule 5);

(2)2007 annual accounting general ledger, wage payable subsidiary ledger and other materials related to wage payment of this unit;

(3) Nantong social insurance payment base declaration form in 2008 and Nantong social insurance payment base declaration roster in 2008 (in duplicate), with electronic documents attached.

3. All units are requested to bring the following materials (originals) for labor security written review:

(1) Employee payroll and attendance sheets in June 2007 and February 2002.

(2) Written labor security review report (downloadable from Nantong Labor Security Network).

(3) Labor and social security written review record manual (printed and distributed on site by participating units for the first time).

Third, location.

All units shall report and review according to the office of the social insurance agency under their jurisdiction.

Place of application and examination for subordinate units at the original city level: Room 308, 3rd floor, Building Qingnian West Road 109 1, Municipal Labor and Social Security Bureau.

The original subordinate unit in Chongchuan District applied for examination: 8th floor, No.36 Yuelong South Road (Chongchuan District Government Building of Nanyuan Power Supply Bureau)

Registration and audit location of subordinate units in the former Gangzha District: the second floor of the front row of the Party School of Gangzha District Committee, No.56 Chenggang Road.

Place of application and examination for the subordinate units of the former Development Zone: the ground floor of the Human Resource Management Center of Development Zone, No.9 Jinqiao Road, Development Zone (North of the State Taxation Bureau of Development Zone 100m).

Four. Determination of payment base

1. Social insurance (basic old-age insurance, basic medical insurance, industrial injury insurance, unemployment insurance and maternity insurance) shall be subject to unified payment base and unified declaration.

2 units in 2007 the actual total wages of employees as the payment base. The total wages of employees refers to the total labor remuneration paid directly by the payer to all employees of the unit. If the total payment wages of the actual insured person of the payment unit are higher than the total wages of all employees of the unit, the payment shall be based on the total payment wages of the actual insured person of the unit.

3. The social insurance premiums paid by individual employees are based on their salary income in 2007. Wage income of employees refers to labor remuneration (including wages, bonuses, allowances, subsidies and other wage income, etc.). ) paid directly by the payment unit to the employee himself. If the wage income of employees is lower than the lower limit of social insurance payment base, it shall be declared according to the lower limit of payment base, and if the wage income of employees is higher than the upper limit of social insurance payment base, it shall be declared according to the upper limit of payment base. From April to June, 2008, the lower limit of the monthly payment base of enterprise employees was 1 189 yuan, and the upper limit was 5946 yuan. After July 2008, the upper and lower limits of the social insurance payment base will be adjusted after the publication of the social insurance base in 2008.

4. The implementation time of the approved payment base is from April 1 day, 2008 to March 3 1 day, 2009.

Verb (abbreviation for verb) Other matters

1. All materials brought by each unit shall be stamped with the seal of the unit. The employee's own payment base must be confirmed by the employee's signature and stamped with the seal of the unit's trade union on the payment roster declared by the unit, or confirmed by publicity and stamped with the official seal.

2. All units must declare the social insurance payment base on time and participate in the written labor security examination. If the unit fails to declare the payment base in accordance with the regulations, the social insurance agency shall implement it in accordance with the second paragraph of Article 10 of the Provisional Regulations on the Collection and Payment of Social Insurance Fees in the State Council, that is, temporarily determine the payable amount according to 1 10% of the amount paid by the unit last month. At the same time, it will be included in the key audit object for on-site inspection and audit. Failing to participate in the written labor security examination according to the regulations, the administrative department of labor security shall handle it according to the regulations of the State Council on labor security supervision and other relevant regulations.

3. Units and related personnel do not cooperate, do not provide or provide untrue social insurance related information, and the administrative department of labor security or local tax authorities shall handle it in accordance with the provisions of Article 31 of the Regulations on the Collection and Payment of Social Insurance Fees in Jiangsu Province. Units that conceal, omit or underreport the payment base shall be dealt with by the administrative department of labor security according to the relevant provisions of the Regulations on Labor Security Supervision of the State Council.

Attachment: 1 Nantong social insurance payment base declaration form in 2008.

2 "Nantong social insurance payment base declaration roster in 2008"

3. Written review report on labor security

Nantong Local Taxation Bureau

Press release issued on 9 January 2008

Issued by Nantong Labor and Social Security Bureau Office on June 65438+1October 1 1

Reference 2: Notice on Issuing the Social Insurance Base of Nantong in 2008

Personnel, Labor and Social Security Bureau of each district and relevant units of the city:

According to the spirit of the Notice of Jiangsu Provincial Department of Labor and Social Security on Issuing the Social Insurance Base in 2008 (Sulao Social Security [2008]12), with the consent of the municipal government, the relevant issues concerning Nantong's social insurance base in 2008 are hereby notified as follows:

1.In 2007, the average wage of employees in the province was 27,374 yuan.

2. From July 1 2008 to June 30, 2009, the salary base of the insured (excluding individual industrial and commercial households and flexible employees, the same below) and the employer who participated in the basic old-age insurance for urban enterprises is:

1. The lower limit of the monthly salary base of the insured individual is determined by not less than 60% of the average salary of the employees in the province (1369 yuan); The upper limit of the monthly salary base of insured individuals is determined by not exceeding 300%(6843 yuan) of the average salary of employees in the province.

2. The employer takes the total wages of all employees of the unit as the payment base.

Three, unemployment, medical care, work injury and maternity insurance payment wage base with reference to the above provisions.

Press release issued on 26 June 2008

Nantong Labor and Social Security Bureau Office issued on June 26th, 2008.

Further reading: How to buy insurance, which is good, and teach you how to avoid these "pits" of insurance.