2. Employer's salary base: the employer's monthly salary base is the sum of all the insured employees' monthly salary bases.
3.？ The salary base of individual employees is the average monthly salary of the previous year.
The part where the average monthly salary exceeds 300% of the average monthly salary of employees in the whole province in the previous year is not included in the base of individual contribution salary; If it is lower than 60% of the average monthly salary of employees in this province last year, it shall be calculated as 60%.
It may vary from place to place. Take Foshan as an example. According to the Notice of Foshan Municipal Taxation Bureau of People's Republic of China (PRC) State Taxation Bureau on Adjusting the Payment Standards of Basic Medical Insurance and Maternity Insurance for Enterprise Employees,
"First, the basic medical insurance payment base was adjusted from 5,599 yuan to 6,059 yuan, and the unit payment ratio was lowered from 4% to 3.5%, and the individual payment ratio remained unchanged.
Second, the proportion of maternity insurance payment is adjusted from 0.5% to 1%.
Three. The above adjustments are implemented from 20 19 to 1. "
Extended data:
According to the Decision of the State Council on Establishing the Basic Medical Insurance System for Urban Workers (Guo Fa [1998] No.44), all employers in cities and towns, including enterprises (state-owned enterprises, collective enterprises, foreign-invested enterprises, private enterprises, etc.). ), organs, institutions, social organizations, private non-enterprise units and their employees must participate in the basic medical insurance.
That is to say, the units and employees who must participate in the basic medical insurance for urban workers include both government institutions and various urban enterprises, both state-owned and non-state-owned economic units, both enterprises with good benefits and enterprises with difficulties.
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