Guilin social security payment base 2022

2955. 1 yuan ≤ payment base ≤ 15769.5 yuan/month.

Social security generally refers to social insurance. The main items of social insurance include endowment insurance, medical insurance, unemployment insurance, industrial injury insurance and maternity insurance.

Base and proportion of payment

Payment base

Endowment insurance for enterprise employees: 2955. 1 yuan/month ≤ payment base ≤ 15769.5 yuan/month.

Endowment insurance for institutions: 3 153.9 yuan/month ≤ payment base ≤ 15769.5 yuan/month.

Basic medical insurance: 3 153.9 yuan/month ≤ payment base ≤ 15769.5 yuan/month.

Payment ratio

Pension insurance unit:16%; Individual: 8%

Medical insurance unit: 7.5%; Personal: 2%

Unemployment insurance unit: 0.5%; Individual: 0.5%

Maternity insurance unit: 0.9%; Personal: No need to pay.

Work injury insurance unit: 0.2%~ 1.9%. According to the different risk factors of the work, choose the corresponding payment ratio; Personal: No need to pay.

First, the upper and lower limits of the payment base standard

In 2022, the old-age insurance, unemployment insurance and work-related injury insurance for urban workers in our city will be based on the average salary of employees in full-caliber urban units in the whole region in the previous year of 74362(6 197 yuan/month), which will be used as the index to determine the upper and lower limits of the payment base, of which the upper limit of the payment base is 18590 yuan/month and the lower limit is 3766.

Second, fill in the caliber

(1) The social insurance payment base of employees in enterprises and supernumerary employees in government agencies and institutions in 2022 is based on my average monthly salary of 202 1. Wage income includes hourly wages, piecework wages, bonuses, overtime wages, wages paid under special circumstances, and subsidies calculated according to the statistical caliber of wage income of employees of the National Bureau of Statistics; Where the National Bureau of Statistics does not clearly define the items for wage income statistics, they are regarded as the declaration scope of wage income of the social insurance payment base.

(2) The salary base for individual contributions of staff in government agencies and institutions (including units participating in public administration) includes: the basic salary of my salary income in the previous year, and national unified allowances (such as allowances for hard and remote areas, police rank allowances, customs allowances, etc. , included in the original retirement fee calculation base), the autonomous region unified subsidies (regional additional allowances), year-end one-time bonus and year-end performance appraisal award (incentive subsidies); The salary base of individual contributions of staff in public institutions includes: the basic salary of my salary income in the previous year, the national unified allowances and subsidies (such as allowances for hard and remote areas and other items that are included in the original retirement payment base according to the unified regulations of the state), and the performance salary standardized by the autonomous region.

With the consent of the Municipal People's Social Security Bureau and the Finance Bureau, in 2022, the criteria for determining the payment base of government agencies and institutions are consistent with the housing provident fund base standard. In 2022, the year-end performance appraisal award (incentive subsidy and total performance salary) in the accounting of the payment base of staff in government agencies and institutions is clearly 202 1 to be sent.

Legal basis:

The State Council's Decision on Establishing the Basic Medical Insurance System for Urban Workers

Article 2, paragraph 3

"Medical insurance premiums shall be paid by employers and workers. The employer's contribution rate should be controlled at about 6% of the total wages of employees, and the employee's contribution rate is generally 2% of his salary income. With the economic development, the contribution rates of employers and employees can be adjusted accordingly. "

People's Republic of China (PRC) social insurance law

Article 12

"The employer shall pay the basic old-age insurance premium in accordance with the proportion of the total wages of its employees as stipulated by the state, and record it in the basic old-age insurance pooling fund. Employees should pay the basic old-age insurance premium in accordance with the proportion of their wages stipulated by the state and record it in their personal accounts. "

People's Republic of China (PRC) social insurance law

Article 23

"Employees should participate in basic medical insurance for employees, and employers and employees should pay basic medical insurance premiums in accordance with state regulations."

People's Republic of China (PRC) social insurance law

Article 44

Employees should participate in unemployment insurance, and employers and employees should pay unemployment insurance premiums in accordance with state regulations.

Unemployment insurance regulations

Article 6

"Urban enterprises and institutions shall pay unemployment insurance premium at 2% of their total wages."

Article 11

The social insurance premiums that employees should pay shall be withheld and remitted by the employer. No unit or individual may interfere or refuse when the employer performs the obligation of withholding and remitting according to law. If the employer fails to pay in full and on time, the social insurance agency shall order it to pay within a time limit, and an overdue fine of 0.5‰ shall be added daily from the date of default. The employer shall not require employees to bear the late payment fee.