Recently, many local human resources and social security bureaus have released the latest news and begun to declare the social security payment base in 2024.
Attention friends in these regions~
Shanxi Provincial Taxation Bureau's 2024 social security payment base declaration begins
Recently, the Shanxi Provincial Taxation Bureau issued the article "2024 Social Insurance Premium Payment Base Declaration", clarifying that Shanxi Province's 2024 social insurance payment base has begun to declare!
1. Declaration time
The deadline for filing the annual wages of the employer's employees' social insurance premiums in 2024 is from January to May 2024.
Second, the payment base
The social insurance premiums of the insured units shall be the sum of the monthly payment bases of the insured employees, and the medical insurance shall be implemented in accordance with the provisions of the overall planning districts; the average monthly wages of the individual employees of the previous year shall be the monthly payment base of the current year, and if the individual payment base of the employees is lower than 60% of the average salary of the previous year, it shall be determined according to 60%, and if it exceeds 300% of the average salary, it shall be determined according to 300%.
After the announcement of the province's 2023 annual average salary, the system will adjust the difference according to the new payment base (the medical insurance compensation difference will be implemented in accordance with the provisions of the overall planning area).
3. Application channels
1. General business
- Online: Social Security Insurance Management Client, Shanxi Provincial Electronic Tax Bureau "Annual Payment Wage Declaration" module (if handled through online channels, the declaration materials shall be retained by the employer for future reference)
- Offline: Information required by the tax service department. "Shanxi Provincial Social Insurance Annual Wage Declaration Form" and "Shanxi Provincial Social Insurance Annual Wage Declaration Commitment" stamped with the official seal of the unit
2. Special business
Units that do not make up the difference in the medical insurance in the co-ordination area and fail to declare or adjust the payment base of employees in the current year at the specified time shall go to the tax service hall with the official seal of the "Shanxi Provincial Social Insurance Annual Wage Declaration Form" and "Shanxi Provincial Social Insurance Annual Wage Declaration Commitment";
Hubei Province
1. Wuhan Municipal Human Resources and Social Security Bureau: Begin to declare the 2024 annual social insurance payment salary
Recently, the Wuhan Municipal Bureau of Human Resources and Social Security issued the "Notice on the Declaration of Social Insurance Contribution Wages for Insured Units in 2024", clarifying that the deadline for social security declaration in 2024 is May 30, 2024.
1. Scope of declaration
The insured unit shall take the registered employees in the month of declaration as the object, and the average monthly salary of the employee himself from January 2023 to December 2023 shall be used as the payment salary for 2024.
- If there is no average monthly salary in 2023, the average monthly salary in 2024 shall be used as the contribution salary for 2024.
- If there is no average monthly wage in 2024, the salary of the current month shall be used as the basic pension insurance, unemployment insurance and work-related injury insurance payment wages for enterprise employees in 2024.
2. Deadline for declaration
The deadline for applications is May 30, 2024.
2. Xiangyang, Hubei: In 2024, the social insurance payment wages of enterprise employees will be declared
Recently, the Xiangyang Municipal Human Resources and Social Security Bureau has clarified that the social insurance payment wages of enterprise employees in 2024 will begin to be declared.
1. Scope of declaration
Units participating in enterprise insurance shall take the registered employees in the month of declaration as the object, and the average monthly salary of the employee himself from January 2023 to December 2023 shall be used as the declared salary for 2024 (July 2024 to June 2025). If a new employee in 2024 does not have an average monthly salary in 2023, he or she shall declare the salary of the month of the starting salary.
2. Deadline for declaration
The deadline for the unified declaration of the province is May 30, 2024.
3. How to declare
The declaration of social insurance payment wages for employees of the unit shall be declared online and the window, and the unit can be declared through the "Hubei Government Service Network", and the unit that cannot be registered online shall be declared by the window.
What is the social security base adjustment and why are social security premiums rising every year?
As the name suggests, the adjustment of the social security base is to adjust the base of social security payment. Let's take a look at the calculation formula for our monthly social security payment: social security fee = payment base × contribution ratio
It can be seen that the change of the payment base will directly affect the change of social security costs.
How is the payment base determined each year?
It is mainly determined based on the average monthly social wage in the area in which it is located in the previous year. The average monthly wage of the society is recalculated every year, so the Social Security Bureau will adjust the social security base in July according to the average monthly wage of the previous year.
So why are social security premiums rising every year?
From the overall trend, the social security base is increasing year by year.
Because the upper and lower limits of the social security contribution base are linked to the average monthly wage of employees, and the wage income and minimum wage standards of the whole society are gradually increasing.
Therefore, the social security base will also increase simultaneously, which is why the social security fees we pay every year are gradually increasing.
Some people here may ask whether the social security base is raised, and the money will become more or less?
On the surface, there are more fees to pay now, but in the end, the beneficiary of the overpaid fees is still yourself. For example, if the social security contribution is high, the money in your personal pension account will increase, the amount of medical account will also increase, the amount of provident fund payment will increase, and the balance of provident fund will increase...