2. Declare the average monthly wage income of employees in the previous year, enter the name and ID number of the person to change the base, and then enter the change base.
3. If it is not the declaration date, you need to bring the employee's salary table of the previous year, fill in the change base table, and bring the official seal to the social security center window to handle the business on the spot.
4. If there is no social security service platform, you can only bring the employee's salary table of the previous year, fill in the change base table, and bring the official seal to the social security center window to handle the business on the spot.
Materials required:
1, Registration Form for Change of Personal Information of Social Insurance in XXX City in duplicate;
2. If the employee's wage ledger is changed in the previous year, and the entry time is the current year, provide copies of all wage ledgers from the month of entry to the month of change (and affix the financial seal and official seal);
3. A copy of the labor contract;
4. Description of the company that changed the salary reason.
I. Social security
Social security includes five kinds of insurance (pension, medical care, work injury, unemployment and maternity. ) another kind of provident fund is only available in some units. Payment method of employee social security: (Work-related injury, unemployment and maternity insurance need not be paid by individuals, but are all paid by the unit).
Second, the social security payment standard
Unit payment standard:
1, 12% of personal salary (social security contribution base) goes into the pension pooling account (20% of state-owned enterprises).
2. 8% of personal salary (social security contribution base) goes into the medical pooling account (this ratio will change, and a small part of it used to go into the personal account, but now it seems to be gone).
Individual payment standard:
1, 8% of personal salary (social security contribution base) goes into personal pension account.
2. 2% of personal salary (social security contribution base) goes into medical personal account (this ratio will change).
Third, the foundation of social security
Social security payment base, referred to as social security base, refers to the social insurance payment base of employees in a social security year. The reference standard of social security base is the average monthly income of all employees in the previous social security year. For example, our social security contribution base in 2022 refers to the monthly average amount of all wage income from 202/kloc-0 to June 2022. The social security base is determined once a year, and once it is determined, it will remain unchanged for one year.
4. Can the social security payment base be adjusted at any time?
1. The social security payment base cannot be changed at will, and is adjusted by the state. Social security will verify the social security base at a fixed time every year (in March or July, it varies from place to place), and release the latest minimum base and maximum base. Generally speaking, enterprises help employees pay the minimum social security. Of course, some companies will pay social security for their employees according to the average salary of the previous year.
2. The adjustment of the social security payment base will not be synchronized with the wages of employees, nor can it be adjusted at any time. Under normal circumstances, the employee's social security contribution base is adjusted once a year, and the laws and regulations in different regions are different. Generally, it is in April or July of each year, that is, after the employee's salary rises, it will not be raised until around July of the following year, depending on local laws and regulations. The social security payment base is mainly determined according to the average monthly salary of employees in the previous year. The unit can only apply for adjustment after reporting the social security base to the social security department. If it is found that the social security payment base is wrong, it will be adjusted after being reported by the employer.
3. In addition, each region has set upper and lower limits on the social security payment base. Generally speaking, the minimum payment base is 60% of the local average social wage last year, and the maximum social security payment base is 300% of the local average social wage last year. The payment base range of social insurance is adjusted once a year. Because the social insurance payment base is determined according to the average social wage of the previous year, it will not be adjusted until the average social wage of the previous year is announced in various regions.
legal ground
According to the provisions of Article 12 of the Social Insurance Law, the employer shall pay the basic old-age insurance premium according to the proportion of the total wages of its employees stipulated by the state and record it in the basic old-age insurance pooling fund.
Employees shall pay the basic old-age insurance premium in accordance with the proportion of wages stipulated by the state and record it in their personal accounts.
Individual industrial and commercial households without employees, part-time employees who have not participated in the basic old-age insurance in the employing unit and other flexible employees who have participated in the basic old-age insurance shall pay the basic old-age insurance premiums in accordance with state regulations and record them in the basic old-age insurance pooling fund and individual accounts respectively.
Article 62 If the employer fails to declare the amount of social insurance premiums that should be paid according to the regulations, the amount that should be paid shall be determined according to 1 10% of the amount paid by the employer last month; After the payment unit completes the declaration procedures, the social insurance fee collection agency shall make settlement in accordance with the provisions.