Pay attention to your salary stick!This cost may change

With the release of various places

In 2022, the upper and lower limits of the social insurance payment base

Your social security payment may usher in new changes

The upper and lower limit of the social insurance payment base increases in many places

The upper and lower limit of the annual social security payment base

Based on the average salary data of the previous year

Recently, the average salary data of 2021 in various places has been released one after another

Later, it was released in many places

In 2022, the upper and lower limits of the social insurance payment base

Due to the rise in the average salary in 2021

The upper and lower limit of the social security payment base has also increased

What is the situation in Guangdong?

According to the "Notice on the Upper and Upper Limits of Payment of Payment of Basic Pension Insurance in the province's monthly average salary and basic endowment insurance payment base issued by the province in 2020" (Yue Renxianda [2021] No. 32) issued by the province's monthly average salary and basic pension insurance payment base in 2020):

July 1, 2021 to June 30, 2022

Basic endowment insurance for enterprise employees

The upper and lower limit of the payment base

↓↓

After July 1st

Will the upper and lower limits of Guangdong's payment base change?

On February 20, 2022, Guangdong issued the "Notice on Adjusting the Limited Area of ​​the Payment Base of the Enterprise Employees":

From July 1, 2022, Huizhou and Jiangmen have been adjusted from the second type of area to the third category area, and other cities remain unchanged. That is, the first type of area is Guangzhou, Shenzhen, and province. The second type of area is Zhuhai, Foshan, Dongguan, and Zhongshan City. The four categories are Shaoguan, Heyuan City, Meizhou, Shanwei City, Yangjiang City, Zhanjiang, Maoming City, Qingyuan City, Chaozhou, Jieyang City, and Yunfu City.

Why adjust

The lower limit area of ​​the basic endowment insurance payment base for enterprise employees?

It is mentioned in the interpretation that the distribution and sudden outbreaks across the country still exist. Some industries have not recovered from the impact of the epidemic, and production and operation are facing tremendous pressure. In order to help enterprises reduce the burden as much as possible, with the consent of the Provincial People's Government, the lower limit of the basic endowment insurance payment base of enterprises in our province will continue to be set up in four types of areas. Adjust to the third category area.

The year of 2022 Social Security (July 1, 2022 to June 30, 2023) is calculated and implemented according to the new area division. The calculation method remains unchanged before. That is, the lower limit of the basic pension insurance payment base in each area employee, according to the average monthly salary of employment personnel in urban non -private units in the previous year and the average monthly wage of the full -diameter urban unit employment personnel of the monthly average monthly wage of the employment personnel of urban private units. 60%determined. In the last year of this area, the average monthly salary of employment personnel of all -caliber urban units was higher than that of the average monthly salary of employment personnel in full -diameter urban units in the province in the province, and the lower limit of the payment base in the area was based on the average monthly salary of the employment staff of the full -caliber urban unit in the province's annual annual annual urban unit. 60%OK.

The specific value will be announced separately.

Who will have more social security payment?

In 2022, the upper and lower limit of the social insurance payment base increases

Who will have more social security payment?

Is the social security payment of all insured persons become more?

In accordance with the "Interim Measures for the Management of Personal Accounts of Pension Insurance in Employees", the average monthly salary of the employees in the same year is the personal payment salary base. If the average monthly salary is lower than the average salary of 60%of the local employees, pay at 60%of the average monthly salary of the local employee; if the average salary of the local employee is 300%, the monthly average salary of the local employee will be paid. The basis of payment salary is not included in the base of pensions.

Therefore, for employees who work in the unit, the social security payment base is my average monthly salary of the previous year. If the average monthly salary of the previous year did not increase, and my monthly average salary level was between the upper and lower limits of the social security payment base, then then Social security payment will not increase.

However, for those with a salary level lower than the lower limit of the social security payment base, their social security payment base is not their average monthly salary of the previous year, but to pay according to the lower limit of the social security payment base. Therefore, as the local social security payment base rises, the social security payment of these people will also become more.

Flexible employees can apply for slow payment of social security

According to the "Notice of the General Office of the General Administration of Taxation of the General Office of the Ministry of Human Resources and Social Security on the implementation of the staged implementation of the enterprise social insurance premium policy" (Human Resources Hall, [2022] No. 16) Individual industrial and commercial households and various flexible employees of endowment insurance are difficult to pay for basic endowment insurance in 2022, and they can be temporarily paid voluntarily. In 2022, the monthly payable payment can be paid by the end of 2023.

How to apply for a slowdown?

Different types of flexible employees can choose the following methods to voluntarily pay for the basic pension insurance premiums of enterprise employees in 2022:

1. Flexible employees who have signed an entrusted deduction agreement with the tax authority and paid the basic pension insurance premiums and other social insurance premiums at the same time: can pass through the "Cantonese Tax" mini -procedure "Slow Payment of Basic Pension Insurance Confirmation" function voluntarily suspended payment. Basic endowment insurance premiums in 2022 can also be confirmed by tax service hall. After confirming the temporary payment, the tax authority will no longer automatically pay the basic endowment insurance premiums from the contract account for 2022. Before the end of December 2023, the tax authority shall determine the payment base within the upper and lower limits of the local personal payment base in 2023, and uniformly withdraw the monthly endowment insurance premiums that have not been paid in 2022. 2. Flexible employees who have signed an entrusted deduction agreement with the tax authority and only paid the basic pension insurance premiums: In addition to the above channels, you can temporarily terminate the deduction agreement through the "Guangdong Taxation" applet, or choose not to go to the contract account. Save money to ensure that the account balance is less than the fee paid monthly.

3. If the entrusted deduction agreement is not signed with the tax authority: You can choose not to pay for the temporary payment, and complete the repayment before the payment period.

It should be noted that in accordance with the policy and regulations, when the flexible employees pay for the 2022 pension insurance premiums in 2023, the payment base should be selected within the up and down range of the basic pension insurance basis for the basic pension insurance of the enterprise employee in Guangdong Province in 2023. Because the upper and lower limits of the payment base of Guangdong Province over the years have increased, the flexible employees will pay the same -grade pension insurance premiums that have not been paid in 2022 in 2023.

Tax cadres in Jiangmen High -tech Zone Slowly paid the publicity bayer to the payment agency.

In addition, the flexible employees of Guangdong Province paid the basic medical insurance premiums and unemployment insurance premiums of employees, and did not apply to the slow payment policy.

Guangdong social security premiums slowly pay the new policy "overtime" to land

Add 17 new difficult industries

A few days ago, Guangdong Province was clear

Regarding the policy of expanding the phased social insurance premiums

Specific matters for implementation scope

Based on the original 5 special trapped industries

Slow -payment policy further expands to 22 difficult industries

It turns out that 5 special trapped industries can enjoy the basic pension insurance premiums, unemployment insurance premiums, and work -related injury insurance premiums in 5 special trapped industries;

At present, the agricultural and sideline food processing industry, textile industry, textile and clothing, clothing industry, papermaking and paper products, printing and recording media replication, pharmaceutical manufacturing, chemical fiber manufacturing, rubber and plastic products, general equipment manufacturing, Automobile manufacturing, railway, ships, aerospace and other transportation equipment manufacturing, instrument manufacturing, social work, broadcasting, television, movies and recording operations, cultural and art industry, sports and entertainment industries can also be Applying for slow payment, the scope of policy implementation has been further expanded.

In addition, all small and medium -sized enterprises who have a temporary difficulty in production and operation in areas affected by the epidemic situation, and individual industrial and commercial households who are insured by units can also apply for three social insurance premiums.

It is worth noting that the affected areas affected by the epidemic refers to the prefecture -level listing of the high -risk epidemic areas of more than one (inclusive) or more from January 1 to December 31, 2022. As of now, the cities that meet the above conditions include Guangzhou, Shenzhen, Zhuhai, Dongguan, Zhongshan, Zhanjiang, Maoming and Zhaoqing. Temporarily difficulty in production and operation refers to the temporary difficulties in the production and operation of the enterprise or in a state of losses (the loss status is specifically in 2021 or the loss of losses in the first quarter of the application). Small and medium -sized enterprises are divided in accordance with relevant government departments determined by the National Bureau of Statistics on the List of the National Bureau of Statistics and issuing statistics on large, small, small and micro enterprises (2017).

In addition, employers such as small and medium -sized enterprises in areas must retain production and operation temporary difficulties or financial statements, bank flowing water and other related materials during the period of difficulty in production and operation. Shenzhen and Dongguan City are handled in accordance with local regulations.

Foshan youth tax cadres introduced the social security premiums to slowly pay the social security premiums.

After the original 5 special trapped industries, after the slow payment period was extended, the enterprise that had already proceeded withdrawal did not need to apply again. After the enterprise completed the pension insurance premium from April to December 2022, the system will automatically adjust the payment period to 2023 to 2023 June 30.

17 companies in difficult industries can apply for the pension insurance premiums from June to December 2022, and make up the payment by the end of June 2023 at the latest. , Repair before the end of April 2023;

Eligible small and medium -sized enterprises in other industries can apply for three social insurance premiums from June to December 2022 to December 2022. Pension insurance premiums are replenished by the end of June 2023, and unemployment and work injury insurance premiums are the latest than 2023 1 Pay before the end of the month.

After the enterprise has completed the slow payment business, it will uniformly implement the maximum slow payment period, without required an enterprise to apply monthly.

Source | Southern+Client (Reporter Zeng Meiling), Guangdong Taxation, Guangdong Human Resources and Social Security Department, China News Agency

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