The latest in 2022! What changes have taken place in the payment base of social insurance premiums in Shenzhen？

According to the Notice of guangdong provincial department of human resources and social security Guangdong Provincial Department of Finance, State Taxation Administration of The People’s Republic of China Guangdong Provincial Taxation Bureau and Guangdong Provincial Bureau of Statistics on issues related to the publication of the monthly average salary of employees in all-caliber urban units in the province in 2021, the upper and lower limits of the basic old-age insurance payment base for employees in 2022, and the basic pension calculation and payment base (Yue Ren She Fa [2022] No.33), In 2021, the average monthly salary of all-caliber employees in the province was 8,310 yuan, and the average monthly salary of employees in non-private units in Shenzhen in 2021 was 12,964 yuan. The implementation time was from July 1, 2022 to June 30, 2023.

So from July 1, 2022,

What changes have taken place in Shenzhen’s social security payment base?

Let’s have a look together.

The latest version of Shenzhen employee social insurance

Payment ratio and payment base table!

Description:

1 "The minimum wage in this Municipality" refers to the current monthly minimum wage of 2360 yuan for employees in Shenzhen.

2. From July 1, 2022 to June 30, 2023, if the collection base of various social insurances in Shenzhen involves the average monthly salary of full-caliber employees in the province in 2021 and the average monthly salary of employees in Shenzhen in the previous year, they shall be calculated according to the standards of 8,310 yuan/month and 12,964 yuan/month respectively.

3. According to the Measures of Shenzhen Municipality on Further Helping Market Subjects to Solve Problems in Response to COVID-19 Epidemic, the unit contributions of local supplementary medical insurance premiums and maternity insurance premiums for enterprise employees are adjusted as follows:

(1) From April 1, 2022 to September 30, 2022, the unit payment part of the local supplementary medical insurance premium of the enterprise shall be exempted (the premium rate for the first grade of medical insurance is 0.2%, the second grade is 0.1%, and the third grade is 0.05%);

(2) Before December 31, 2022, we will continue to reduce the enterprise maternity insurance rate in stages, and the enterprise contribution rate will be reduced from 0.5% of the total wages of employees to 0.45%.

Scope of application: enterprises that have registered the payment of basic medical insurance and maternity insurance in Shenzhen, individual industrial and commercial households, various social organizations and private non-enterprise units that participate in the insurance in the form of units. Institutions, non-employed residents and flexible employees do not belong to the applicable object.

4. According to the Notice of the General Office of the People’s Government of Guangdong Province on Printing and Distributing Several Measures to Promote the Recovery and Development of Difficult Industries in the Service Industry in Guangdong Province, unemployment insurance and industrial injury insurance will continue to implement phased reduction rates:

(1) From December 2018 to April 2023, the unemployment insurance rate was reduced in stages, and the proportion of unit contributions was reduced from 1% to 0.7%, and the proportion of individual contributions was reduced from 0.5% to 0.3%;

(2) From May 1, 2022 to April 30, 2023, the employer’s industrial injury insurance rate will be reduced by 20% in stages.

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Flexible employment personnel

Social insurance payment standard

How is it calculated?

Then look at the flexible employees in Shenzhen.

Social insurance payment ratio and payment base table

Description:

1 "The minimum wage in this Municipality" refers to the current monthly minimum wage of 2360 yuan for employees in Shenzhen.

3. This table of payment proportion and payment base shall be implemented as of January 2022, in which: flexible employees with non-deep household registration shall participate in the basic medical insurance in this city and shall be implemented as of May 10, 2022.