It is compulsory for employers to pay five insurances and one gold for workers according to law. The social insurance department is different from the housing accumulation fund department, and the upper and lower limits of its payment base are inconsistent in most parts of the country. Since the National Medical Insurance Bureau was unveiled on May 3, 2065438, with the listing of local medical insurance bureaus (Qingdao Medical Insurance Bureau was officially listed on June 20, 2065438), medical insurance related businesses have been placed under the Medical Insurance Bureau. After several years of operation, the payment base of social insurance such as employee pension insurance, unemployment insurance and industrial injury insurance is inconsistent with the upper and lower limits of medical insurance. In this issue, WeChat official account "Labor Law Professional Lawyer" takes Shandong Province as an example to share the minimum payment base of five insurances and one gold in 2022.
First, the minimum payment base of pension, unemployment and work-related injury insurance
202 1 12 The Department of Human Resources and Social Security of Shandong Province, the Shandong Provincial Taxation Bureau of the State Taxation Bureau of People's Republic of China (PRC) and the Qingdao Municipal Taxation Bureau of the State Taxation Bureau of People's Republic of China (PRC) jointly issued the Notice on the Temporary Issues Concerning the Upper and Lower Limits of the Social Insurance Premium Payment Base in 2022. Before the 20021unified announcement of the average wage of employees in full-caliber urban units, the upper and lower limits of the monthly payment base of social insurance premiums of insured units in 2022 will be temporarily implemented at 20599 yuan and 4 12 1 yuan ... After the announcement of the average wage of employees in full-caliber urban units in the province in 20021,the monthly payment base will exceed 300%.
After that, all parts of Shandong Province started the declaration of social insurance payment base.
On August 8, 2022, Shandong Provincial Department of Human Resources and Social Security and Shandong Provincial Health Insurance Bureau jointly issued the Notice on Publishing the Average Wage of All-caliber Urban Units in the Province in 20021year. According to the relevant data provided by the provincial statistics department, it is estimated that the average wage of employees in full-caliber urban units in the province will be 79,597 yuan (633 yuan/month) in 20021year. According to the relevant national and provincial regulations, in 2022, the upper limit of individual monthly payment base of employee basic endowment insurance, employee basic medical insurance, work injury insurance and unemployment insurance in our province is 19899 yuan, and the lower limit is 3980 yuan.
Therefore, the temporary minimum payment base of pension, unemployment and work-related injury insurance in Shandong Province in 2022 is 4 12 1 yuan, but since September 2022, according to the base of 3,980 yuan, it will be 65,438+/kloc-0 in 2022. For the employer, the refundable amount is about141*17% * 8 =191.76 yuan; For individuals, the refundable amount is 14 1*8%*8=90.24 yuan.
Therefore, the minimum payment base for pension, unemployment and work-related injury insurance from June 65438 to February 65438, 2022 is 3980 yuan.
Second, the minimum payment base of medical insurance
202 1 12 15 The Shandong Provincial Medical Security Bureau, the Shandong Provincial Department of Finance and the Shandong Provincial Taxation Bureau of State Taxation Administration of The People's Republic of China jointly issued the Notice on Further Standardizing the Payment of Participation Fees and Benefits for Basic Medical Insurance (Lu Medical Insurance Fa [2021] No.54). It is mentioned in the implementation time of "capping and guaranteeing the base of employee contributions" that after the Provincial Department of Human Resources and Social Security and the Provincial Medical Security Bureau announce the average salary of employees in all-caliber urban units in the province every year, the "capping and guaranteeing the base of basic medical insurance contributions will be uniformly adjusted according to the announced average salary from the next month; Before the month of publication (including the month of publication), the basic medical insurance payment base will continue to be implemented in accordance with the published average salary of the previous year. In other words, the base of the upper and lower limits of medical insurance is based on the month after the average salary of employees in all-caliber urban units in the province is paid, not the year.
On February 22, 2022, Qingdao Medical Insurance Bureau issued the "Prompt for Reporting the Medical Insurance Payment Base in 2022", requiring units that have not yet declared the medical insurance payment base in 2022 to complete the declaration as soon as possible before the end of February 2022, so as not to affect the medical insurance payment and the medical insurance benefits of employees. If the payment is not declared in time, the late payment fee will be charged according to the regulations from March 1. During the period, no new provisions on the upper and lower limits of the payment base were introduced.
On August 8, 2022, Shandong Provincial Department of Human Resources and Social Security and Shandong Provincial Health Insurance Bureau jointly issued the Notice on Publishing the Average Wage of All-caliber Urban Units in the Province in 20021year. According to the relevant data provided by the provincial statistics department, it is estimated that the average wage of employees in full-caliber urban units in the province will be 79,597 yuan (6,633 yuan/month) in 20021year. According to the relevant national and provincial regulations, in 2022, the upper limit of individual monthly payment base of employee basic endowment insurance, employee basic medical insurance, work injury insurance and unemployment insurance in our province is 19899 yuan, and the lower limit is 3980 yuan. There is no clear mention of the implementation time of the upper and lower limits of the medical insurance payment base.
On August 23rd, 2022, Rizhao Medical Insurance Bureau made it clear through its WeChat WeChat official account that "starting from September 1 day, the medical insurance payment of employees in our city will be based on a new base! From June 5438 to August, if the minimum payment base has been implemented, there is no need to make up the difference. " On August 26th, the Information Office of Qingdao Municipal People's Government clearly stated through its official WeChat account that "the new payment base standard for the upper and lower limits of employee medical insurance will be implemented from September 1 in 2022, and the base difference will not be paid from June1-August to reduce the payment burden of enterprises and insured persons".
Therefore, the minimum base of medical insurance payment from June 5438 to August 2022 is 3746 yuan, and the minimum base of medical insurance payment from September to June 65438 to February is 3980 yuan, so there is no need to refund more and make up less.
Three, the minimum payment base of housing provident fund
On June 23rd, 20021year, Qingdao Housing Provident Fund Management Center issued the Notice on Adjusting the Deposit Base and Deposit Ratio of Housing Provident Fund in 20021year. 202 1 The lower limit of the deposit base of housing provident fund in each city (district) is determined according to the monthly average minimum wage standard of last year, including Shinan District, Shibei District, Huangdao District, Laoshan District and Laoshan District. 202 1 The annual deposit period of housing accumulation fund is July 202 1 year to June 30, 2022.
On June 20th, 2022, Qingdao Housing Provident Fund Management Center issued the Notice on Adjusting the Deposit Base and Deposit Ratio of Housing Provident Fund in 2022. The upper limit of the employee housing provident fund deposit base is 3 times of the average monthly salary of employees in urban non-private units in the previous year, and the lower limit is the monthly minimum wage in the previous year. That is, the lower limit of Shinan District, Shibei District, Licang District, Laoshan District, Huangdao District, Chengyang District and Jimo District is 2 100 yuan, and the lower limit of jiaozhou city, pingdu city and Laixi City is 1900 yuan.
Therefore, in 2022, the minimum payment base of housing provident fund is19 10 yuan from October to June, and the minimum payment base of housing provident fund from July to February is 2 100 yuan.
Finally, let's review: from June 65438 to February 65438, 2022, the minimum payment base for pension, unemployment and industrial injury insurance is 3980 yuan; In 2022, 65438+1the minimum base of medical insurance payment from October to August is 3746 yuan, and the minimum base of medical insurance payment from September to 65438+February is 3980 yuan; In 2022, the minimum payment base of housing provident fund is 19 10 yuan from October to June, and 2 100 yuan from July to February (Qingdao standard, other cities may also be 1700 yuan).
Although the payment base of five insurances and one gold in most areas is based on the average monthly salary of employees in the previous year, in practice, a large number of employers pay five insurances and one gold for employees according to the minimum payment base. It is still valuable to know the minimum payment base. The payment base has been defined in this issue, and the payment ratio will be sorted out later. The contribution ratio of medical insurance may change many times a year, and there are many regulations to be sorted out.