Social endowment insurance, industrial injury insurance, unemployment insurance and social medical insurance (including maternity insurance) in our city. Other types of social insurance are temporarily out of the adjustment scope of this collection method.
Second, payment registration and verification.
According to Article 57 of the Social Insurance Law of People's Republic of China (PRC), social insurance payers (hereinafter referred to as payers) such as employers (individual industrial and commercial households with employees), flexible employees (individual industrial and commercial households without employees) and villages (communities) complete the examination and approval of payment registration in the tax department, and the human society department and the medical insurance department obtain information from the tax department to complete the registration, so the payer no longer needs to apply for registration with the human society department or the medical insurance department.
Third, the way to declare and pay
The payer has changed from reporting and paying social insurance premiums to reporting and paying social insurance premiums to the tax department on a monthly basis, and the tax department will no longer deduct fees from the payer (except flexible employees) in batches.
Iv. reporting and payment channels
Payers who declare and pay social insurance premiums after July 1 2022 can declare and pay social insurance premiums through various "online, handheld, self-service and entity" payment channels, such as provincial electronic tax bureaus, official tax WeChat account, tax APP, WeChat applet, self-service tax terminal, tax service office and social security service office.
Payment units that have signed an effective tax (fee) payment agreement for social insurance premiums before June 30, 2022 can continue to pay social insurance premiums to the tax authorities through this agreement.
Social insurance payment base standard:
Pension, industrial injury and unemployment insurance
Before the announcement of the province's full-caliber average wage in 2022, we will continue to pay pension, unemployment and work-related injury insurance according to the June standard. After the announcement of the province's full-caliber average wage in 2022, it will be re-approved according to the unified deployment of the provincial social security center, and the work requirements will be notified separately.
(2) Medical and maternity insurance
From July 2022 to June 2022, employees paid basic medical insurance, and employers paid basic medical insurance and maternity insurance for employees, with 19 125 yuan/month as the upper base and 3,825 yuan/month as the lower base.
2. The employer who can't identify the total salary is 6375 yuan/month as the payment base for paying the basic medical insurance and maternity insurance for employees; For employees who do not have a monthly payment base when they reach the statutory retirement age, 6375 yuan/month is used as the base for paying medical insurance premiums.
(3) heating costs in the five districts of the city
From July, 2022 to June, 2022, the heating fee payment base of enterprises in the five districts of the city was 8234 yuan/month.
Calculation of social insurance benefits and payment base standard
(four) the base of enterprise employee pension plan
From July 2022 to the announcement of the provincial pension calculation base, it will be temporarily implemented according to the June standard, and will be adjusted according to the regulations after the relevant documents are issued.
Legal basis:
Social insurance law
Article 22 The State shall establish and improve the social endowment insurance system for urban residents.
The people's governments of provinces, autonomous regions and municipalities directly under the Central Government may, according to the actual situation, combine the social endowment insurance for urban residents with the new rural social endowment insurance.