Dongguan City’s payment base for pension social security insurance in 2022 is based on the total salary of the employees on the job as the payment base, and for individual employees as the payment base is based on their actual salary.

Guangdong Province's employee pension insurance payment policy in the past was not completely unified. Before 2021, the unit payment ratio was 14%, and the individual payment was 8%.

The unit payment ratio is 14%, which is 2 percentage points lower than the national standard of 16%. The main reason is that Dongguan's economy is relatively developed, which is conducive to reducing the payment burden of enterprises. At the same time, Dongguan has more small and medium-sized enterprises.

, lowering the payment standards of units will help attract small and medium-sized enterprises to invest and settle in Dongguan, and the overall income of the pension insurance fund will not be reduced.

However, according to the provisions of the provincial co-ordination system of Guangdong Province, starting from January 2022, the province’s pension insurance unit payment ratio will be increased from the original 14% to 16%. This is also to meet the needs of national co-ordination of pension insurance.

In other words, starting from January 2022, Dongguan’s pension insurance unit payment part will also be based on a 16% payment ratio, and individual employee contributions will still be 8%.

The increase or decrease in the unit's contribution ratio actually has no impact on individual employees.

Flexibly employed people pay employee pension insurance in Dongguan, and the payment ratio is 20%, so they will not be affected by an increase or decrease in the employer's payment ratio.

’ Although unit employees in Dongguan pay employee pension insurance based on their actual salary as the payment base, in any place, the payment base announced by the local social security department is used as the basis for calculating the employee payment index.

The payment base for employee pension insurance is based on the average monthly salary of employees in the previous year announced by the provincial human resources and social security department as a reference.

The pension insurance payment base in 2022 is based on the average monthly salary of employees in the previous year in 2021.

According to the practice of Guangdong Province, the payment base for 2021 will be announced in July 2021, and will be implemented based on the average monthly salary of all employees in the province in 2020, which is 7,647 yuan.

However, due to the special situation in Guangdong Province, the payment base announced by the provincial Ministry of Human Resources and Social Security is still implemented according to the method of dividing areas.

In accordance with the spirit of the notice of Guangdong Province on issues related to the average monthly salary of employees in the province and the upper and lower limits of the basic pension insurance payment base for employees in 2020, the basic pension insurance for enterprise employees is from July 1, 2021 to June 30, 2022; the agency

The pension insurance for public institutions is a payment year from January 1, 2021 to December 31, 2021.

Judging from this regulation, the annual payment calculation cycles of basic pension insurance for enterprise employees and pension insurance for government agencies and institutions are inconsistent.

According to the provisions of this document, the pension insurance payment base in Dongguan City from July 1, 2021 to June 30, 2022 is 6,597 yuan, which belongs to the second echelon of Guangdong Province, which is 8,919 yuan less than the first echelon such as Guangzhou and Shenzhen.

2,322 yuan, a decrease of about 35%.

Calculated based on this figure, before June 30, 2022, if the salary of active employees in Dongguan reaches 6,597 yuan, they must pay 6,597 yuan, that is, 100% payment, and the individual monthly payment is 527.76 yuan; if

If the salary is less than 60% of 6597 yuan per month, that is, if it is less than 3958.2 yuan, the payment base can only be based on 3958.2 yuan, which means payment is based on 60% of the standard. The individual employee needs to pay 316.66 yuan per month; if in Dongguan

If the monthly salary exceeds three times 6,597 yuan, that is, reaches 19,791 yuan, 19,791 yuan must be used as the payment base, and the individual monthly payment is 1,583.28 yuan.

After July 1, 2022, the pension insurance payment base in Dongguan will be based on the payment base announced by the Guangdong Provincial Department of Human Resources and Social Security, but the new standards will not be announced until after July 2022. Before the new standards are announced,

It will still be implemented in accordance with the standards before June 30, 2022, and the difference will be made after the new standards are announced. This is also the only implementation method in all places across the country.

To sum up, Dongguan's social security payment standards in 2022 will be implemented in two stages before and after June 30, 2022. The payment standards announced in 2021 will be implemented before June 30, 2022. The lower limit of payment is per

The monthly payment limit is 3958.2 yuan, and the monthly payment limit is 19791 yuan; the new standards announced in 2022 will be implemented in July 2022, and the difference will be made according to the new standards.