Social security contribution base regulations in 2023

Some time ago, the Guangdong Provincial Department of Human Resources and Social Security announced the Monthly Average Wage of Employed Personnel in Full-Caliber Urban Units of the Province in 2021.

According to the provincial statistics department, the average monthly wage of employed persons in urban units of the whole caliber of the province in 2021 is 8,310 yuan.

The notice made it clear that the lower limit of the basic pension insurance contribution base for enterprise workers in Guangdong province will not be adjusted in 2022, and will continue to be implemented according to the standards of the 2021 social security year.

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Jiangmen City

Jiangmen City Human Resources and Social Security Bureau announced the "2022 city's social insurance contribution base upper and lower limits and the basic pension counting base of the notice".

Specific adjustments are as follows:

Pension Insurance

The lower limit of the employee pension insurance contribution base is 3,958 yuan, and the upper limit of the contribution base is 24,930 yuan, and the implementation time is from July 1, 2022 to June 2023 30;

The lower limit of the contribution base for institutional pension insurance is RMB 4,986 and the upper limit is RMB 24,930, and the implementation time is from January 1, 2022 to December 31, 2022.

Unemployment insurance

Employers should pay unemployment insurance premiums based on the sum of the wages of the employees participating in unemployment insurance, and employees should pay unemployment insurance premiums based on their own wages.

The salary of the employee shall not be lower than the minimum wage standard of Jiangmen City, and if it is higher than three times of the average monthly salary of the employees on duty in Jiangmen City in the previous year, the upper limit of the base figure for the payment of unemployment insurance shall be 23,394 yuan.

The implementation time is from July 1, 2022 to June 30, 2023.

Workers' Compensation Insurance

The lower limit of the single workers' compensation insurance contribution base for specific persons was adjusted from RMB 4,588 to RMB 4,986, and the upper limit of the contribution base was adjusted from RMB 22,941 to RMB 24,930. The implementation period is from July 1, 2022 to June 30, 2023.

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Zhongshan City

Zhongshan City Human Resource and Social Security Bureau announced the "Circular on the Adjustment of the Upper and Lower Limits of the Contribution Base of Social Insurance".

Specific adjustments are as follows:

Pension Insurance

Employee Pension Insurance Contribution Base Lower Limit is 3958 RMB, Contribution Base The upper limit is adjusted from 22,941 yuan to 24,930 yuan, and the implementation time is from July 1, 2022 to June 30, 2023;

The lower limit of the contribution base for pension insurance of institutions is adjusted from 4,588 yuan to 4,986 yuan, and the upper limit is adjusted from 22,941 yuan to 24,930 yuan, and the implementation time is from January 1, 2022 to December 31, 2022.

Unemployment Insurance

The lower limit of the contribution base for unemployment insurance is 1,900 yuan, and the upper limit is adjusted from 23,826 yuan to 24,705 yuan, and the implementation time is from July 1, 2022 to June 30, 2023.

Workers' Compensation Insurance

The lower limit of the contribution base for a single item of workers' compensation insurance for specific persons was adjusted from RMB 4,588 to RMB 4,986, and the upper limit of the contribution base was adjusted from RMB 22,941 to RMB 24,930. The implementation period is from July 1, 2022 to June 30, 2023.

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Zhaoqing City

Zhaoqing Municipal Bureau of Medical Security, Zhaoqing Municipal Bureau of Finance, and Zhaoqing Municipal Bureau of Taxation of the State Administration of Taxation have jointly issued the Notice on the Announcement of the Contribution Base of the City's Employees' Basic Medical Insurance (Including Maternity Insurance) for the Year 2023.

The notice determines that:

The lower limit of the contribution base for employees' basic medical insurance (including maternity insurance) from January to December 2023 will be 4,009 yuan, and the upper limit will be 2,043 yuan.

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Hangzhou

Hangzhou Municipal Health Insurance Bureau, Hangzhou Finance Bureau, and Hangzhou Municipal Taxation Bureau of the State Administration of Taxation issued a "Notice on Adjustment of Contribution Rates for Employee Basic Medical Insurance (Including Maternity Insurance)," which mentions that, since Jan. 1, 2023 Adjustment of Employee Medical Insurance Contribution Rate from January 1, 2023 onwards.

Adjustments:

The unit contribution rate for employees' basic medical insurance (including maternity insurance) is uniformly adjusted to 9.5% (including 0.6% for maternity insurance);

The contribution rate for the status of flexibly employed persons to participate in the city's employees' basic medical insurance (including maternity insurance) is implemented according to the the same standard.

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Huizhou City

Jiangmen Municipal Bureau of Human Resources and Social Security announced the "Circular on the Upper and Lower Limits of the City's Social Insurance Contribution Basis and the Basis for Calculating the Basic Pension for the Year 2022".

The unit contribution rate of the unified account combined employee medical insurance is still in accordance with the current standard, and the single-built coordinated employee medical insurance contribution standard is adjusted as follows:

1. From December 1, 2022 to June 30, 2023, the unit contribution base of the single-built coordinated employee medical insurance will be increased from "the city's average monthly salary of full-caliber employees in the previous year" adjusted to the total monthly salary of the unit's employees, the contribution rate is adjusted to 2.7% (including maternity insurance premium rate of 0.5%), employees do not pay personal contributions.

2. Starting from July 1, 2023, the employer shall pay 4% of the total monthly wages of the employees of the unit (including 0.5% of the maternity insurance premium rate) on a monthly basis, and the employees shall not make any personal contributions.

3. Flexibly employed persons will pay monthly contributions at 7.1% of their declared monthly wage income (2.2% if they choose to participate in the Single Construction Coordinated Employee Health Insurance and 3.5% from July 1, 2023 onwards).

Flexible employment personnel for the first time to participate in the insurance according to the individual declared monthly wage income to determine the contribution base, in principle, in the future each year in January to declare the current year's wage income, the year will not be adjusted.

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Hangzhou

Hangzhou Medical Security Affairs Acceptance Center has issued a Notice on Matters Relating to the Declaration of Medical Insurance Contribution Salary for the Fiscal Year of 2022 and Other Matters.

Employers are required to complete the declaration of their 2022 medical insurance contribution wages by 18:00 on November 23, 2022, the employer said.

Declaration Caliber:

● Employee wage income is reported according to the statistical caliber of the total wage as stipulated by the National Bureau of Statistics, and employers must declare the average monthly wage income (accurate to two decimal places) for the previous year of all the active employees who have been insured before the end of December 2021, according to the facts.

● The salary level of the staff on leave without pay and the staff borrowed from other organizations shall be determined according to the salary level of similar staff in their own organizations; the average salary of the staff in their own organizations shall be determined according to the average salary of the staff in their own organizations for those who have left their jobs and retired with the approval of their own organizations; and the salary income of the staff who are on sick leave due to illness or injury other than due to work, and the female staff who are on breastfeeding shall be determined according to the salary income of the staff.

● The wage base for the contribution of authorities (including those administered under the civil service law) and institutions is calculated and reported on the basis of the actual wage data issued in the natural year.

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Xi'an City

Employers should complete the declaration of their own medical (maternity) insurance contribution base for the year 2022 before November 30, 2022.

The employer will fill in the report according to the changes in the total salary of the organization, the average monthly salary of the employees and the pension of the retirees in 2022.