Recently, the Jilin Social Insurance Administration Bureau issued the "Notice on Issues Concerning the Standardization of Social Insurance Business Handling", which clarified the relevant regulations for employers and personnel to participate in insurance premiums.

Complete the monthly salary declaration of employees of the previous year before the end of March. The insured unit should declare the monthly salary of its employees before March 31, download the details of the insured persons of the unit at the window of the handling hall, and fill in the "Insured Personnel Actual Wage Statistics Form"

, signed and confirmed by the employee himself, stamped with the official seal of the unit, and submitted together with the electronic document.

Insurance participating units that have not filled in the "Power of Attorney" during the period must complete the supplementary report together; after filling in the "Power of Attorney", there is no need to bring the official seal except when handling new insurance, unit information changes, mergers or divisions.

Timely and full prepayment of premiums is required by the unified requirements of the province. Before the social average wage of the city's on-the-job employees (referred to as "average wage") has not been announced, the employer must go to the Municipal Social Security Bureau for prepayment verification before the 12th of each month. According to the unit

The amount payable in December determines the prepayment amount, and the premium is paid based on the amount payable on the approval notice.

After the social wage is announced, if the prepayment base is higher than the actual approved payment base, the excess payment will be used for subsequent payments. If it is lower than the actual approved payment base, the difference should be made up.

Among them, units that have not declared payment from January to December cannot prepay premiums.

Units that fail to prepay premiums in full and on time will be dealt with in accordance with the "Social Insurance Law of the People's Republic of China", "Regulations on the Administration of Declaration and Payment of Social Insurance Premiums" and other relevant laws and policies.

After the payment base and social average wage are announced according to regulations, insured units should go to the Municipal Social Security Bureau to handle the base verification business before July 31.

1. Endowment insurance base determination: The unit’s payment base is the unit’s total salary. If the unit’s total salary is less than the sum of the unit’s individual payment bases, the unit’s payment base shall be the sum of the individual payment bases.

The individual payment base is determined based on the individual's average monthly actual wage income standard. If it is higher than 300% of the social wage standard or lower than 60% of the standard, it will be assessed at 300% or 60% of the social wage standard respectively.

2. Unemployment insurance base determination: The unit payment base is the unit’s total salary; the individual payment base is determined based on the individual’s average monthly actual salary income.

Basic introduction Social security payment generally refers to the payment of pension insurance, medical insurance, unemployment insurance, work-related injury insurance, and maternity insurance coordinated by the society.

The payment ratio of social security is divided into the part paid by the unit and the part paid by the individual.

The specific social security payment proportions are: pension insurance, units and individuals pay 20% and 8% respectively; medical insurance, units and individuals pay 12% and 2% respectively; unemployment insurance, units and individuals pay 2% and 1% respectively;

The maternity insurance unit pays 0.60%, but individuals do not pay; the work-related injury insurance unit pays 2%, but individuals do not pay.

Today, Tianjin, Chongqing, Fujian, Jiangxi and other places across the country have implemented new social security payment base standards.

In comparison, the social security fees paid by employers and employees have increased to varying degrees.

In various places, 60% to 300% of the average social wage is generally used as the base for social security payment. If the average wage is less than the lower limit, it will be calculated as the lower limit, and if it exceeds the upper limit, it will be calculated as the upper limit.

Due to historical and practical reasons, the average social wage is falsely high and cannot fully reflect the true situation of the average income of social groups. Therefore, the linkage mechanism between the social security payment base and the average social wage is itself questionable. In addition, the social security payment base has risen. It is bound to increase the payment burden of enterprises and low-income groups. How to balance the rights and obligations of insured persons requires overall consideration and corresponding supporting measures. First, reduce the social security payment rate. At present, my country’s pension, medical, and The contribution ratio for unemployment, work-related injury and maternity social security is 36.6% for enterprises and about 11% for individuals. The total is more than 40% of personal salary, which is relatively high internationally. In the context of high social security contribution rates. , and then significantly increasing the social insurance payment base will undoubtedly further increase the payment burden and affect the enthusiasm for participating in insurance. The Third Plenary Session of the 18th Central Committee of the Communist Party of China clearly pointed out that the coverage of social insurance payment should be expanded and the social insurance payment base and fees should be appropriately reduced. Rate adjustments must be carried out simultaneously to reasonably adjust the levels of different income groups and reduce the burden on low-income people. [1] Second, increase public financial investment. Data shows that social security expenditures currently account for 12% of my country’s fiscal expenditures, which is far lower. Compared with the 30%-50% ratio in Western countries, even in some middle-income countries, the ratio is more than 20%. To fundamentally solve the possible gap in pensions, we must adjust our country's fiscal expenditure structure and not just focus on the public. The government should assume more responsibility for the social security payment base, increase public financial investment, and make the security system bigger and stronger. Third, after the social security payment base rises, what workers are most concerned about is, If you pay more, will the benefits you enjoy increase simultaneously? In 2012, Guangzhou planned to increase the individual payment standards for residents’ medical insurance. However, according to the plan, the medical insurance fees paid by Guangzhou residents increased by 50% to 108%, but the reimbursement benefits of residents’ medical insurance only increased. 5%.