Zhongxin Finance, June 28 (Reporter Li Jinlei) With the release of the upper and lower limits of the social security payment base in 2022, your social security payment may usher in new changes.
The upper and lower limits of the social security payment base in many places have been raised
The upper and lower limits of the annual social security payment base are determined based on the average salary data of the previous year.
Recently, the average salary data in 2021 has been released in various places, and many places have also released the upper and lower limits of the social security payment base in 2022. Due to the increase in the average salary in 2021, the upper and lower limits of the social security payment base have also been raised.
Among them, the Sichuan Provincial Bureau of Statistics announced that in 2021, the average salary of all employed persons in urban units in the province will be 81,420 yuan.
Subsequently, the Sichuan Human Resources and Social Security Department and other departments issued a notice that in 2022, the upper limit of the basic pension insurance payment base for employees in the province is 300% of the full-caliber salary, that is, 20,355 yuan/month; the lower limit is 60% of the full-caliber salary, that is, 4071 yuan/month moon.
In 2021, the average salary of employees in full-caliber urban units in Qinghai Province will be 91,253 yuan/year (7,604 yuan/month). Subsequently, Qinghai has determined that the upper limit of the social insurance payment base in 2022 is 22,812 yuan/month, and the lower limit of the payment base is 4,562 yuan/month. .
The upper limit is 1,743 yuan higher than the 21,069 yuan/month in 2021, and the lower limit is 348 yuan higher than the 4,214 yuan/month in 2021.
In 2021, the average salary of employees in full-caliber urban units in Shanxi will be 70,968 yuan, and the average monthly salary will be 5,914 yuan.
Based on this, it is determined that in 2022, the lower limit of the monthly payment base of social insurance premiums paid by individuals participating in social insurance in enterprises, government agencies and institutions in the province is 3,548 yuan, and the upper limit is 17,742 yuan.
This is an increase of 313 yuan and 1566 yuan respectively from the lower limit of 3235 yuan and the upper limit of 16176 yuan in 2021.
Data map: People handle social security business.
Photo by China News Agency reporter Zhang Bin
Who will pay more for social security?
In 2022, the upper and lower limits of the social security payment base will increase. Who will pay more social security contributions?
Are the social security contributions of all insured persons increasing?
According to the "Interim Measures for the Management of Individual Accounts of Employee Basic Pension Insurance", the average monthly salary of the employee himself in the previous year is generally the base salary for the individual payment.
If my average monthly salary is lower than 60% of the average salary of local employees, the payment shall be made at 60% of the average monthly salary of local employees; if it exceeds 300% of the average salary of local employees, the payment shall be made at 300% of the average monthly salary of local employees, and the excess shall not be included in the calculation. The wage base for contributions is also not included in the base for calculating pensions.
Therefore, for employees working in the unit, the social security payment base is the average monthly salary of the previous year. If the average monthly salary of the previous year has not increased, and the average monthly salary of the person is between the upper and lower limits of the social security payment base, then , social security contributions will not increase.
However, for those whose salary level is lower than the lower limit of the social security payment base, their social security payment base is not their average monthly salary in the previous year, but pays according to the lower limit of the social security payment base. Therefore, as the lower limit of the local social security payment base increases Rising, these people's social security contributions will also increase.
The same is true for flexible employees who pay according to the social security contribution threshold.
Individual industrial and commercial households and flexible employees who participate in the basic endowment insurance for enterprise employees as individuals can choose an appropriate payment base between the upper and lower limits of the payment base.
However, if flexible employees pay according to the lower limit of the social security payment base, as the lower limit increases, the minimum payment will also increase.
for example:
Assuming that the lower limit of the social security payment base in a certain place in 2021 is 3,500 yuan, and the lower limit of the social security payment base in 2022 has risen to 4,000 yuan, then if it is an incumbent who pays according to the lower limit of the social security payment base, the personal pension insurance contribution rate is 8%, then the monthly payment If it is a flexible employee who pays according to the lower limit of the social security payment base, and the pension insurance contribution ratio is 20%, then the monthly payment will increase by 100 yuan.
Therefore, not all insured persons will increase with the increase of the upper and lower limits of the payment base.
Social Security Data Map.
Photo by China News Service reporter Li Jinlei
Flexible workers can apply for deferral of social security payments
According to the notice issued by the General Office of the Ministry of Human Resources and Social Security and the General Office of the State Administration of Taxation on the phased implementation of the policy of deferred payment of corporate social insurance premiums in extremely difficult industries
, individual industrial and commercial households and various types of flexible employment who participate in the basic endowment insurance for corporate employees as individuals, Those who have difficulty in paying the fees in 2022 can voluntarily postpone the payment, and the unpaid monthly fees in 2022 can be repaid before the end of 2023. The payment base can be selected within the upper and lower limits of the local individual payment base in 2023, and the payment period is calculated cumulatively.
Among them, Beijing has made it clear that the above-mentioned insured persons who have difficulties in paying the basic endowment insurance premiums in 2022 can log in to the “Individual Deferral of Endowment Insurance Premium Payment” module of the “2022 Phased Deferral of Social Insurance Premium Payment” on the website of the Beijing Municipal Bureau of Human Resources and Social Security. , select "I want to suspend the payment of pension", the period of voluntary suspension of payment is the monthly basic pension insurance premium in the month of application and the following months, you only need to choose once, no need to choose every month.
Therefore, if flexible employees have difficulty paying in 2022, they can postpone the payment and make up the payment in 2023.
This gives flexible workers a buffer of time.
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