Question and answer on the upper and lower limits of social insurance payment base in 2024

One,2024What is the background of the upper and lower limits of the annual social security contribution base?

A:2019In, the General Office of the State Council issued the Comprehensive Plan for Reducing Social Insurance Rates (Guo Ban Fa [2019〕13Number), decided from2019yearfivemoononeStarting from the day,The average wage of employees in full-caliber urban units weighted by the average wage of employees in non-private units in cities and towns and the average wage of employees in private units in cities and towns in each province, and the upper and lower limits of the social security individual contribution base are approved. In accordance with the provisions of the state, our province since2019yearfiveAccording to the relevant data published by the statistics department since June, the upper and lower limits of the social security payment base in that year have been determined.

2024Years, according to the statistics department announced.2023The relevant data of the average wage of employees in urban private units and the average wage of employees in urban non-private units in the whole province in 2000 were weighted and calculated.2023The average wage standard of employees in full-caliber urban units in the province in 2000, and to determine our province accordingly.2024The upper and lower limits of the annual social security payment base.

Second,2024What is the upper and lower limit of the annual social security contribution base?

A:Our province2023The annual average wage of employees in full-caliber urban units is7044.38Yuan Dynasty (1206-1368)/Month, in order to approve.2024The upper limit of the monthly payment base of social insurance individuals in the province in is21133Yuan Dynasty (1206-1368)/Month, the lower limit is4227Yuan Dynasty (1206-1368)/Month.

Third,2024What is the implementation time of the upper and lower limits of the annual social security contribution base?

A:2024yearonemoononeSolsticetwelvemoon31Day.

Fourth,2024Which insured units and employees are involved in the upper and lower limits of the annual social security contribution base?

A:In accordance with the provisions of the state, the average monthly salary of the insured employees is determined above the base of individual social security contributions, and above the average monthly salary of employees in full-caliber urban units in the province.60%Guaranteed peace300%Height limit. That is, if the average monthly salary is lower than the lower limit of the payment base, the lower limit of the payment base shall be taken as my payment base; If it is higher than the upper limit of the payment base, the upper limit of the payment base shall be used as my payment base. Therefore, the upper and lower limits of the payment base only involve the insured employees and units whose average monthly salary is lower than the lower limit or higher than the upper limit of the payment base.

For example, Comrade A,2023The annual average monthly salary is4300Yuan, higher than2024Minimum standard of annual social security payment base4227Yuan Dynasty (1206-1368)/Month, then the comrades.2024The annual social security payment base is4300Yuan Dynasty (1206-1368)/Month, not affected by the lower limit of the payment base.

Comrade B,2023The annual average monthly salary is4000Yuan, lower than2024Minimum standard of annual social security payment base4227Yuan Dynasty (1206-1368)/Month, then the comrades.2024The annual social security payment base is guaranteed according to the lower limit of the payment base, which is4227Yuan Dynasty (1206-1368)/Month.

Comrade c,2023The annual average monthly salary is23000Yuan, higher than2024Upper limit of annual social security contribution base21133Yuan Dynasty (1206-1368)/Month, then the comrades.2024The annual social security payment base is set at the upper limit of the payment base, which is21133Yuan Dynasty (1206-1368)/Month.

V. Flexible employees2024How to determine the payment base of basic old-age insurance for enterprise employees in? How much is the monthly payment?

A:According to the state regulations, individual industrial and commercial households and flexible employees who participate in the basic old-age insurance for enterprise employees can get the average salary of employees in full-caliber urban units in this province.60%till/extremely300%Choose the appropriate payment base between. This year, individual industrial and commercial households and flexible employees who are insured as individuals in our province can4227Yuanhe21133Choose an appropriate payment base to pay the basic old-age insurance for enterprise employees. Individual industrial and commercial households and flexible employees who are insured as individuals according to different payment bases.2024Pay the old-age insurance premium for enterprise employees (the payment ratio is20%, in which8%Credited to personal account) is as follows:

Note: the payment base is not limited to the data listed in the above table, and is only for policy interpretation reference.

Individual industrial and commercial households and flexible employees who are insured as individuals in our province.2024The annual basic medical insurance payment base for employees is unified according to2024The lower limit of annual payment base is paid.

Six, for the insured units that need to adjust the payment base, is it necessary to make a one-time settlement after the upper and lower limits of the payment base are announced?

A:After the publication of the upper and lower limits of the payment base, the insured units and their employees can make up the difference due to the adjustment of the payment base.2024Pay in installments or at one time before the end of the year, and no late payment fee and interest will be charged during the period.In particular, the insured units can choose to pay in installments to avoid the financial pressure brought by centralized payment.

Seven, about the resigned personnel can be adjusted by myself and the original insured unit.2024Annual payment base.

Answer: According to national regulations, the social insurance premiums that employees should pay are withheld and remitted by the employer. After leaving the company, the former employer, its2024The adjustment of the annual payment base shall be reported to the tax authorities by the original employer.