There are adjustments!Against the property insurance payment!
Author:Wulian County Rong Media Cente Time:2022.09.07
Instructions on the adjustment of the border adjustment of social insurance payment in 2022
In the 2022 social insurance premiums (the basic pension insurance, unemployment insurance, work injury insurance) payment base adjustment and difference reconstruction, refund and other tasks of the payment base are as follows:
1. The upper and lower limit standards of the payment base
In 2022, the upper limit of the monthly payment base of social insurance premiums was 19,899 yuan, and the lower limit was 3980 yuan. It was implemented from January 1, 2022. In individual industrial and commercial households and various flexible employees (hereinafter referred to as "flexible employees") who participate in the basic endowment insurance of the enterprise employee, the upper and lower limit of the payment base will be implemented.
Grassroots express outlets give priority to participating in the monthly payment base of work injury insurance at 6,633 yuan.
2. Adjustment of the payment base
(1) The month of the payment of the payment of the payment is adjusted at the upper and lower limit of the payment base. The human resources and social security department and the taxation department have adjusted the upper and lower limit standards of the 2022 social insurance payment base from September 1, and the participating units and individuals will declare and pay the base payment base in September according to the new capsule base payment base.
(2) Reproduce the difference between the payment base of the payment base that has been completed and the payment has been completed. For the payment of the declared month of this year, the payment base is adjusted and refunded by the social security agency in batches. If the difference is positive, the employer or flexible employee will be paid; if the difference is negative, the payment will be offset in the future. The difference part of the difference is deducted or refunded by the original unit.
(3) The situation of the payment base will not be adjusted. Social insurance relations have been transferred to new insurance, death, and abroad, and have been settled, and no payment base is adjusted. The enterprise has been canceled in the approval department, and in principle, the payment base is no longer adjusted. If there are special circumstances, it shall be handled in accordance with the application.
(4) Adjustment of the payment base of social insurance premium units. Units that have applied for social insurance premiums, and the unit parts that generate differences during the post -paying period will be paid with the slow payment part after the expiration of the post -expiration period; the individual part of the individual who generates the difference shall be paid together with the period.
(5) Adjust the base of the payment unit in the fixed base. Grass -roots express outlets are given priority to the units that pass the fixed payment base for the payment base.
3. Make -up processing process
(1) The unit payment is returned. From September 1st, the social security business system was capped at the bottom of the upper and lower limit standards in accordance with the new payment base, and the excessive up and down limit part was treated for refund. The refund amount was deducted through the unit's payment of social premiums through the unit's online service system.
(2) Flexible employment personnel make up for differences. For those who have already paid a fee of 3980 yuan below the minimum payment base, the commissioning business needs to be made. The amount of the difference is approved by the social security agency to generate the difference. According to the transfer of taxation, it is necessary to go to the tax WeChat mini -procedure "social security payment" to select the special payment module to make up the difference.
Warm reminder: Due to the implementation of the payment base in 2022, it will be implemented from January, involving the need for refunds and replenishment related matters. Exempt the "service method, which is convenient for insured units and the masses to apply for payment to the greatest extent.
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