Legal subjectivity:
Shanghai's social security payment base in 217 has been determined. According to the latest release of the Shanghai Municipal Bureau of Human Resources and Social Security, the social security payment base for employees in this city in 217 has been adjusted from April 1, and the upper and lower limits have been adjusted to 17,817 yuan and 3,563 yuan respectively. From May 217, it will be levied according to the new standards. In 217, the proportion and base of social security contributions in Shanghai will be adjusted according to the "1+1+.5" model. The specific adjustment plan is: the contribution of employees' basic old-age insurance units will be lowered by 1%; The payment of the basic medical insurance unit for employees is lowered by 1%; The payment of unemployment insurance units will be reduced by .5%. After adjustment, the social security payment ratio is: the rates of basic old-age insurance, medical insurance, unemployment insurance, industrial injury insurance and maternity insurance for employees are 29%, 13%, 2%, .5% and 1% respectively, among which the unit payment rates of enterprises are 21%, 11%, 1.5%, .5% and 1% respectively. Shanghai's social security contribution ratio and base After Shanghai adjusts the social security contribution ratio and base, it can save enterprises 13.5 billion yuan a year. For example, suppose an enterprise * * * has 2 employees, the average monthly salary of employees is 6, yuan, and the monthly social security payment base is also assumed to be 6, yuan. Then, according to the original social security payment base and proportion, the unit needs to pay social security fees every month: 35% × 6,× 2 = 42, yuan; After the social security payment base is lowered by 2.5%, the monthly payment of the enterprise is 32.5% × 6× 2 = 39, yuan, saving 36, yuan a year, down by 7.1%. In 217, the reduction in the proportion and base of social security contributions in Shanghai's social security treatment standards will lead to a reduction in social security benefits. The Shanghai municipal government said that although it has been lowered, the benefits of employees after retirement will remain unchanged. 1. The old-age insurance for employees is mainly related to four factors: the average wage of society, the average wage of employees themselves, the payment period and the savings account, so it has little impact. Shanghai will also appropriately improve the pension benefits of employees according to its own social development. 2. The basic medical insurance benefits of employees are mainly related to the personal account inclusion standard, the outpatient and emergency self-financing standard, the pooling fund Qifubiaozhun standard and the highest payment limit of the pooling fund. Although the unit payment base has been lowered, the medical insurance benefits of Shanghai people will still be improved appropriately. 3. The level of unemployment insurance benefits depends on the age of the unemployed and the accumulated payment period, so the reduction of unemployment insurance rate will not affect the treatment of unemployment insurance. In addition, Shanghai will continue to appropriately raise the level of unemployment insurance benefits from April 1. In addition, Shanghai will also raise the minimum wage and the calculation method of the social security payment base of the wage guidance line from April 1. Generally, the calculation method is based on my salary income in the previous year. (1) If the wage income of employees is higher than 3% of the local average wage of employees in the previous year, the payment base shall be 3% of the local average wage of employees in the previous year; (2) If the wage income of employees is lower than 6% of the local average wage of employees in the previous year, the payment base shall be 6%; (3) If the wage of employees is between 3% and 6%, it shall be declared according to the facts. When the wage income of employees cannot be determined, the payment base shall be determined according to the local average wage of employees in the previous year published by the local labor administrative department. Every year, social security will verify the base at a fixed time (March or July, different places), and declare a new base according to the average monthly salary of employees in the previous year. It is necessary to prepare these certificates of salary table. Query of social security payment base Every year, social security will verify the social security base at a fixed time (March or July, different places), and release the latest minimum base and maximum base. Generally speaking, enterprises help employees to pay the minimum social security. Of course, some companies will pay social security for employees based on the average salary of the previous year. You can check the latest social security base from the local social security bureau according to the latest release time. In addition, you can also query the national social security base through third-party software. Take Haoyibao as an example. Haoyibao's own social security calculator will update the latest social security base in real time. How to calculate Shanghai social security payment base and salary The payment base is the average monthly salary of employees in the previous year, but it cannot be lower than the guaranteed amount of social security payment in that year, nor can it be higher than the capped amount. Shanghai's current policy is: migrant workers and rural household registration, during the five-year transition period, the unit will provide Jiaocheng with three insurances: pension, medical care and work-related injury insurance. From April, 212 to March, 213, regardless of your average monthly salary in the previous year, the payment base was 1949 yuan, which is in line with the regulations. Of course, if the individual agrees with the unit, the unit can also pay according to the payment base of the general staff (that is, between 2599 and 12993 yuan). Legal objectivity:
Social Insurance Law of the People's Republic of China
Article 2
The state establishes social insurance systems such as basic old-age insurance, basic medical insurance, industrial injury insurance, unemployment insurance and maternity insurance, so as to guarantee citizens' right to get material help from the state and society in case of old age, illness, industrial injury, unemployment and maternity.
Social Insurance Law of the People's Republic of China
Article 6
The state exercises strict supervision over social insurance funds.
the State Council and the people's governments of provinces, autonomous regions and municipalities directly under the Central Government have established and improved the supervision and management system of social insurance funds to ensure the safe and effective operation of social insurance funds.
people's governments at or above the county level take measures to encourage and support all sectors of society to participate in the supervision of social insurance funds.