Tongliao Municipal Taxation Bureau of the State Administration of Taxation
Tongliao Medical Security Bureau
Notice on doing a good job in the declaration of basic medical insurance premiums and wages for employees in the 2024 business year
Tong Shui Han [2024] No. 89
The State Administration of Taxation of the State Administration of Taxation of the counties and districts of the State Administration of Taxation, the Second Taxation Branch of the Tongliao Municipal Taxation Bureau, the Medical Security Bureau of the counties and districts of the Banner Counties, and the insured units:
According to the notice of the Inner Mongolia Autonomous Region Taxation Bureau of the State Administration of Taxation and the Medical Security Bureau of the Inner Mongolia Autonomous Region on carrying out the declaration of basic medical insurance premiums and wages for employees in the 2024 business year (July 2024-June 2025) (Circular [2024] No. 3) and other relevant documents, the relevant matters related to the basic medical insurance for employees in the 2024 business year (July 2024-June 2025, the same below) are hereby notified as follows:
1. The payment base and proportion of employers and employees
(1) Payment base
The average monthly salary of the employee in the previous business year shall be used as the payment base, and the payment base of the unit shall be the sum of the payment base of the insured personnel of the unit.
According to the data released by the Autonomous Region Bureau of Statistics, the weighted annual average wage of employees in urban non-private units and private units in the autonomous region in 2023 will be 97,260 yuan (the average monthly wage is 8,105 yuan).
When declaring the payment base for basic medical (maternity) insurance, if the average monthly wage of employees in the previous business year is lower than 80% of the average monthly wage of employees in full-caliber urban units in the autonomous region in 2023, 80% (6,484 yuan) shall be used as the payment base; If the average monthly wage of the employee in the previous business year is higher than 300% of the average monthly wage of employees in urban units of all calibers in the autonomous region in 2023, 300% (24,315 yuan) shall be used as the payment base. That is, the upper limit of the payment base is 24,315 yuan (300%), and the lower limit is 6,484 yuan (80%).
(2) Contribution ratio
1. The proportion of basic medical (maternity) insurance for urban employees is 6.5%; The proportion of individual contributions for employees is 2%.
2. The financing standard of medical subsidy for the staff of government agencies and institutions is 0.5% of the total salary and total pension of the staff and retirees of government institutions and retirees in the previous business year, and employees and retirees do not pay premiums.
3. The payment standard for large medical insurance is 100 yuan per person per year (including 60 yuan for units and 40 yuan for individuals), which is paid together with the first payment of basic medical insurance premiums in the business year.
2. The scope of the applicant, the period to which the declaration belongs and the caliber of the declaration
(1) The scope of applicants
Insured employees who participate in the city's basic medical insurance (including maternity insurance), civil servant medical subsidies and other types of insurance and pay normally.
Flexible employment personnel who participate in the city's basic medical insurance for employees and pay normally.
(2) The period to which the declaration belongs
July 1, 2024 to June 30, 2025.
(3) The caliber of the declaration
The employer shall take the incumbent employees in the month of declaration as the object, and the average monthly salary of the employee from July 2023 to June 2024 shall be used as the basis for the declaration of the basic medical insurance premium payment salary of the employee in the 2024 business year. New recruits in July 2024 and later will be paid the starting salary monthly salary as the payment salary for the 2024 business year.
The wages paid by employees shall be calculated in accordance with the provisions of the National Bureau of Statistics on the composition of total wages (Order [1990] No. 1 of the National Bureau of Statistics), the Notice on Issues Concerning the Standardization of the Social Insurance Payment Base (Letter [2006] No. 60 of the Labor and Social Insurance Center) and the current regulations of the overall planning area.
The wages paid by the retirees of the employer shall be calculated and declared in accordance with the standards currently stipulated in the overall planning area.
Employers should accurately declare the paid wages and effective years (the beginning year is 202407 and the end year is 202506), and once the wages are determined, they will not be changed in principle in the 2024 business year. If it is really necessary to change the paid salary, the paid salary shall be changed from the next month and the payment shall be declared according to the new standard.
3. The time for the employer to declare the payment of wages
The employer shall complete the declaration of basic medical insurance premiums and wages for employees in the 2024 business year from July 1, 2024 to July 22, 2024, and complete the declaration and payment of medical insurance premiums for the period of July 2024 before July 22, 2024. The specific payment time of other months shall be declared and paid in accordance with the Notice of the Office of the Inner Mongolia Autonomous Region Taxation Bureau of the State Administration of Taxation on Clarifying the Deadline for the Declaration and Payment of Social Insurance Premiums for Units in 2024 (Nei Shui Ban Han [2024] No. 3) and the relevant provisions in 2025.
4. Payment standards and payment channels for flexible employees
Payment Standards:
(1) Basic medical hospitalization insurance increased medical insurance (type 3): Based on the average monthly salary of 8,105 yuan for employees in urban units of all calibers in the autonomous region in 2023, the payment ratio is 4.8%, and the annual payment amount is 4,768.48 yuan (including 100 yuan/year for large medical insurance).
(2) Basic medical insurance increased medical insurance (type 4): The average monthly salary of employees in urban units of all calibers in the autonomous region in 2023 is 8,105 yuan, the payment ratio is 8%, and the annual payment amount is 7,880.80 yuan (including 100 yuan/year for large medical insurance).
(3) Basic medical insurance increased medical insurance (type 5): The average monthly salary of employees in urban units of all calibers in the autonomous region in 2023 is 8,105 yuan, the payment ratio is 8%, and the annual payment amount is 7,880.80 yuan (including 100 yuan/year for large medical insurance).
For flexibly employed persons who have been enrolled in the insurance normally and have paid the annual fee (July 2024-June 2025), they can pay the fee through the "online" and "offline" channels provided by the tax department in accordance with the above payment standards. Insurance type 3 is collected by the tax independently, and insurance type 4 and insurance type 5 are approved and pushed by the handling agency. Handling agencies at all levels shall complete the approval and promotion of the existing insurance types four and five before July 1. Payers of any grade can declare and pay through the "online" channel or "offline" channel on July 1.
Payment channels: "Online" payment channels include Inner Mongolia Tax APP, WeChat Mini Program, WeChat City Service, Alipay Civic Center, Mengsuban, and the WEB terminal of the Electronic Tax Bureau for Natural Persons; "Offline" channels include tax service halls, tax windows in government service halls, cooperative banks (China Construction Bank, China Everbright Bank, Rural Credit Cooperatives), etc. It is recommended to give priority to using the "online" channel to declare and pay the fee.
5. Other matters
(1) Comprehensively strengthen the online handling of medical insurance business. In order to facilitate the insured units to handle business and improve the utilization rate of the network hall of the medical insurance information system of the autonomous region, the medical (maternity) insurance account opening, basic information change of the unit, personnel changes and other businesses should be accepted through the Inner Mongolia medical insurance public service online service hall, in principle, the medical insurance business handling window will no longer accept related business except for special business.
(2) Matters related to the submission of the Letter of Undertaking by the employer to the tax authorities in July. The declaration of payment wages is related to the vital interests of each insured and paying personnel, and all employers should attach great importance to and truthfully declare in accordance with relevant policies and calibers, and be responsible for the authenticity and legitimacy of the declaration materials and data. The employer shall keep the payment of wages and the application materials signed and confirmed by the employee himself and stamped by the employer, and archive them for future reference.
The employer shall, in accordance with the relevant requirements of the in-charge tax authorities, submit the Letter of Commitment for the Declaration of Annual Salary Income of the Employer (applicable to the basic medical insurance premiums of employees). If the declaration of paid wages is handled through the "online" channel, the tax source management department of the in-charge tax authority shall be responsible for requiring the employer to submit the "Letter of Commitment for the Declaration of Annual Wage Income of the Unit" (applicable to the basic medical insurance premiums of employees); If the declaration of payment of wages is handled through the "offline" hall channel, the tax service hall of the in-charge tax authority shall be responsible for accepting the relevant declaration materials and the "Letter of Commitment for the Declaration of Annual Wage Income of the Unit" (applicable to the basic medical insurance premiums of employees), and shall be handled in accordance with the requirements of the collection and management file management. If it is supplemented afterwards, it can be directly submitted to the tax source management department; The centralized submission time is July 2024, and if the centralized submission is not made, the in-charge tax authority will remind the employer to submit it in a timely manner. All localities can provide employers with convenient and efficient ways to facilitate their submission in light of local conditions, and can use on-site paper, mail, electronic scanning, etc.
(3) Do a good job of the "entrance" of employees' medical insurance. Newly recruited employees or newly transferred employees shall be based on the monthly salary income of the new employer in the current year; From the second year onwards, the average monthly salary of the previous business year shall be used as the contribution base. Where long-term full-time study personnel and employees who have been approved to take long leave dispatched by a unit retain their salary relationship, the average monthly salary of the previous business year in which they are out of work or on leave shall be used as the monthly payment base, and if the average monthly wage is lower than 80% of the average salary of employees in urban units of all calibers in the autonomous region, 80% shall be used as the monthly payment base.
(4) Strengthen the work of employee insurance renewal. All insured units and personnel shall pay the medical (maternity) insurance premiums of employees on time, in full and continuously. If the insurance is discontinued after the flexible employment is enrolled, they can voluntarily choose whether to pay the medical premiums during the discontinuation period. If you voluntarily choose to pay the medical premiums during the period of disconnection, you need to pay all the expenses during the period of discontinuation at the same time, and the medical expenses incurred during the period of discontinuation will not be reimbursed by the medical insurance agency.
Attachment: Letter of commitment for the declaration of annual salary income of the unit (applicable to basic medical insurance premiums for employees, etc.)
Hotline:
Tongliao Municipal Taxation Bureau of the State Administration of Taxation:
0475-8812366
0475-8912366
Tongliao Medical Security Bureau:
0475-8910921
Tongliao Municipal Taxation Bureau of the State Administration of Taxation
Tongliao Medical Security Bureau
July 1, 2024
Source: Tongliao Tax
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