Because this year of social security payment is based on 1 month to1February of this year, but in the first half of the year, because the average monthly salary of employees in the previous year has not been released, it is impossible to determine a new payment base, so the social security payment base in the first half of 20021year is only based on the average monthly salary of employees of 20 19. After a new deposit base is released in August, the difference will be made up according to a new deposit base, and the payment will be started according to a new deposit base in the month when the new deposit base is released.
For example, if freelancers pay social security according to the minimum payment base in 2020 before 1 August, the payment ratio of social endowment insurance is 20%, and the payment ratio of medical insurance is 8%, so it is necessary to pay the endowment insurance every month. It costs 653.8 yuan, and 1 August pays a total of 5,230.4 yuan. In that case, in September, we need to pay according to the social security payment base of 202 1 year. According to the new quantity, the monthly payment is 749.2 yuan. According to the comparison between the old quantity and the new quantity, the monthly pension insurance fee will have a difference of 104,6 yuan.
Therefore, from/kloc-0 to August, 836.8 yuan should be paid according to the new quantity. This 836.8 yuan can be generated by the system with one key in the social security payment in September and deducted from the collection and payment account. It can also be supplemented according to the system software prompts when paying online. In addition to social endowment insurance, medical insurance should also be distributed in proportion to the difference between the new quantity and the old quantity. Besides 60% of the payers need to make up the difference, 300% of the payers also need to make up the difference. If the payment is higher than the minimum payment limit or the maximum payment limit this year, it needs to be refunded or transferred to the deduction next month.
If you are a paying employee, you should look at it in two situations. If all the employing companies pay the endowment insurance according to the low payment limit in 2020, and some individuals pay part of the enterprise payment, they must make up the difference. When making up the difference, part of the enterprise payment shall be borne by the unit where they work, and the individual payment unit must deduct it from the employee's salary, and the personnel department will make a notice before paying the salary in September. If the employer pays social security based on the actual income of employees, it is not necessary to make up the difference for those whose actual income is less than 60% of the average monthly salary of employees in the previous year, except that they should make up the difference according to the payment base of 202 1 year. However, when an individual's actual income is higher than the payment limit in 2020, and those who pay social security work according to the payment base limit in 2020, they should also make up the difference according to the social security payment base limit in 20021year.
The minimum base of social security payment in Jinan is 3,746 yuan. If freelancers have to pay 749.2 yuan for old-age insurance and 299.68 yuan for medical insurance every month, they have to pay 8,990.4 yuan for old-age insurance and 3,596 yuan for medical insurance16 yuan, and they have to pay old-age insurance and old-age insurance fees12,586.56 yuan for the whole year. If it is paid according to 300%, the expenses are all paid according to 5 times of 60%, and the social security expenses must be paid 62,932.8 yuan for the whole year.
If employees are paid social security on the basis of 60%, the old-age insurance expenses must be deducted by 3596. 16 yuan every year, the old-age insurance expenses must be deducted by 899.04 yuan, and the unemployment insurance expenses must be deducted by 224.76 yuan. The total social security expenses must be deducted by ***47 19.96 for the whole year. This fee refers to the social security fee paid according to the minimum payment limit of 202 1 year. If it is paid according to 300, it will be five times that of this English letter. In fact, it is necessary to deduct 23,599.8 yuan every year. For others, it is only necessary to estimate according to their own base.