The payment bases of social security, provident fund and medical insurance are all different. This problem does exist. But in theory, it should be the same. The deposit base of housing provident fund: the deposit of housing provident fund for employees and units refers to 5% ~ 12% of the average monthly salary of employees in the previous year; The social security payment base is 6% to 3% of the average social wage. The essence of the two is different, and the actual deposit base will also be different, but most of them are the same < P > First, the determination of the payment base.
the determination of the payment base should be calculated according to the monthly average of the employee's salary in the previous year.
The total wages of employees should be determined according to the Provisions on the Composition of Total Wages issued by the National Bureau of Statistics in 199. It mainly includes hourly wages, piece-rate wages, bonuses, subsidies, overtime wages, wages paid under special circumstances and so on. Everyone is often different in the composition of salary recognition, so the confirmed payment base is also different.
but in fact, in many areas, due to the implementation of the payment base verification system, employers can independently declare the payment bases of social security, provident fund and medical insurance, and because the three departments are managed separately, it is possible that the payment bases of the three departments are different.
second, the social security payment base.
according to the notice of the former social insurance management center of the Ministry of labor and social security on issues related to standardizing the social insurance payment base, the basis for approving the payment base is the regulation on the composition of total wages issued by the National Bureau of Statistics in 199.
in reality, the social security payment base includes the medical insurance payment base, which should be approved within the upper and lower limits set by the state. The current policy is based on the social average wage of all-caliber urban employees. The maximum is not more than 3% of the full-scale social wage, and the minimum is not less than 6%.
However, social security policies are not uniform in different places. In some areas, the payment base is directly determined according to the total wages of employees of enterprises. For example, if the enterprise has 1 employees and the average monthly salary last year was 5, yuan, then the enterprise will approve the payment base according to 5, yuan. For example, in Nanchang, 6% of the total wages of employees in the employer's above-mentioned year is paid by the enterprise, and employees in the company have to pay 2% of their own wages.
third, the housing provident fund payment base policy.
the policy of payment base of housing provident fund varies from place to place, especially the upper and lower limits of payment base. It is not the same as the social security payment base.
The minimum payment base in Qingdao is not 6% of the social average wage, but the minimum wage standard. The minimum wage standard is even the average, because the minimum wage standard used in Qingdao urban area from January to May in 219 is 181 yuan, and it is 191 yuan from June to December, and the average is 1868.33 yuan.
the upper limit of the maximum payment base is approved according to the social average wage of employees in non-private units in cities and towns in Qingdao last year, reaching 22,71 yuan. It is more than 7, yuan higher than the average wage of the whole province's full-caliber society of 16,347 yuan used by the social security department of Qingdao.
legal basis
article 12 of the social insurance law. the employer shall pay the basic old-age insurance premium in proportion to the total wages of its employees as stipulated by the state and record it in the basic old-age insurance pooling fund.