Calculation of personal social security base: the monthly average of the total wage income of employees in the previous year is taken as the monthly payment base of this year, in which: the new employees in this unit take the full-term wage income of the employee's starting month as the payment base; The insured unit takes the sum of the monthly payment bases of all the insured employees of the unit as the monthly payment base of the unit.
social insurance base
The total wage income of employees in the previous year refers to all monetary income obtained by employees in the whole calendar year from June 65438+1 October1February 3 1 last year, including hourly wages, piecework wages, bonuses, allowances and subsidies, overtime wages and wages paid under special circumstances.
In view of the diversification of wage payment forms of employers, employees should pay attention to the following aspects when determining the payment base:
(1) All social insurance premiums, housing accumulation funds and individual tax adjustments directly withheld and remitted by the unit from employees' wages are all included in the payment base.
(2) The transportation subsidies, telephone subsidies, lunch subsidies, festival fees, high temperature, high altitude, underground, toxic and harmful special post allowances paid by the unit to employees in the form of cash or bank deposits should be included in the payment base.
(3) The wages paid by the unit to individual employees through after-tax profit commission or dividend should be included in the payment base.
(4) Employees who implement the basic salary system will be included in the payment base according to their turnover or business performance.
(5) after the implementation of business contracting or cost contracting, the unit will no longer reimburse the travel expenses of its employees, and 60% of its contracted income should be included in the payment base.
Social security base declaration process Every year from February to May, the insured unit shall declare the social insurance payment base of the next settlement year to the municipal social insurance premium collection management center or the district social insurance agency (hereinafter referred to as the social insurance agency) that handles the insurance registration.
The payment base declared by the insured unit shall be signed or confirmed by the insured employee himself.
If the payer fails to declare according to the regulations, the social insurance agency may temporarily determine the monthly payment base at 1 10%.
The payment base is an important calculation basis for the insured to enjoy social insurance benefits. After workers participate in social insurance, social security agencies will establish personal accounts for basic old-age insurance and medical insurance for life. The higher the base of employees' contributions, the more personal accounts, the more disposable medical expenses and the higher the pension they receive when they retire. However, the concealed, omitted and underreported payment base of insured units and insured personnel will directly reduce the level of social insurance benefits enjoyed by insured personnel.
The monthly payment base of social insurance is generally determined according to the average monthly salary of employees in the previous year, which is determined once a year. Once determined, it may not be changed within one year.
Personal social security base matters needing attention The payment base is an important calculation basis for the insured to enjoy social insurance benefits. After workers participate in social insurance, social security agencies will establish personal accounts for basic old-age insurance and medical insurance for life. The higher the base of employees' contributions, the more personal accounts, the more disposable medical expenses and the higher the pension they receive when they retire. However, the concealed, omitted and underreported payment base of insured units and insured personnel will directly reduce the level of social insurance benefits enjoyed by insured personnel.
The employer violates social insurance laws and regulations, conceals, omits or underreports the payment base of social insurance, and infringes upon the legitimate rights and interests of workers to participate in social insurance. Workers can complain and report to local social security agencies or labor security supervision agencies. According to Article 27 of the Regulations on Labor Security Supervision (Order No.423 of the State Council), the administrative department of labor security shall order it to make corrections and impose a fine of not less than 3 times the salary/kloc-0.
The insured unit declares the payment base in the form of an offer, and the social security agency provides photocopying services; Social insurance premiums can be declared and paid by A-level credit units and other insured units with good social insurance integrity, and the payment base can be declared online. In July 1, the freelancer will go to the payment bank to declare the payment base. If they hadn't declared in those years, the bank wouldn't have withheld the money. Those who have participated in medical insurance will stop paying fees, which will affect individuals' enjoyment of medical insurance benefits.
How to calculate the personal social security base?