The new base of social security payment in 2021, everything you want to know is here!

In October and November, our city will launch the 2021 basic pension, unemployment and industrial injury insurance payment base and basic medical insurance payment base respectively. The details are as follows

1. The upper limit of the monthly payment base of the employees’ basic endowment insurance in 2021 in our city (including the basic endowment insurance for enterprise employees and the endowment insurance for institutions) and the basic medical insurance for employees is 19,783 yuan (300% of the average monthly salary), and the lower limit of the monthly payment base is 3,957 yuan (60% of the average monthly salary). The upper and lower limits of the individual contribution base of unemployment and work-related injury insurance shall be implemented with reference to the above standards.

Second, the city’s social security and medical insurance agencies will use the new upper and lower limits of the payment base to verify the individual payment base of the insured units in 2021, and carry out the balance settlement of the pension, unemployment and work-related injury insurance premiums collected from January to September 2021 according to the provincial rules, and the difference of the basic medical insurance premiums for employees who have been collected will not be liquidated. In the next step, according to the unified deployment of the province, the pension benefits of retirees in 2021 will be carried out in advance.

Three, flexible employment personnel to implement a unified standard of the upper and lower limits of the payment base, and according to the provincial rules for the old-age insurance premiums collected from January to September 2021 to make up the difference. After the opening of the payment base, the minimum monthly payment of basic old-age insurance for flexible employees is 712.26 yuan; The minimum monthly payment of basic medical insurance for flexible employees in urban areas (excluding Fenghua District) is 435.3 yuan, and the total minimum monthly payment is 1147.56 yuan.

Four, the city’s original flexible employees who paid according to the low standard, after the opening of the payment base, the unified upper and lower limits of the payment base were implemented according to the basic old-age insurance payment method for employees.

Five, after the opening of the annual payment base in 2021, the first month fee collection of basic old-age pension, unemployment and work-related injury insurance will start on November 3, and the first month fee collection of basic medical insurance will start on December 3. All insured units and flexible employees are requested to deposit the corresponding funds in full and on time in the payment account.

Social insurance in Ningbo in 2021

List of payment proportion and payment standard

(Click to view larger image)

In response to frequently asked questions, Ningbo Municipal Bureau of Human Resources and Social Security answered questions and analyzed cases. Let’s look at the details together.

Q

What is the upper and lower limit of the payment base in 2021?

A

According to the Notice on Promulgating Relevant Bases of Social Insurance jointly issued by Zhejiang Provincial Department of Human Resources and Social Security and other five departments, the upper limit of the monthly payment base of the employees’ basic old-age insurance in the province (including the basic old-age insurance for enterprise employees and the old-age insurance for institutions and institutions) is 19,783 yuan (300% of the average monthly salary), and the lower limit is 3,957 yuan (60% of the average monthly salary). The upper and lower limits of the individual payment base of unemployment and work-related injury insurance refer to the above.

Q

When is the new cardinality enabled?

A

According to the unified arrangement of the province, the parameter configuration of the new base of the business handling system was completed on October 18, and the new base was pre-enabled, and it was officially launched on October 27.

On October 18th, after the configuration of the new base parameters of the system was completed, the one-time payment business of the insured involved in the policy scope was implemented according to the new parameters. Before the official opening on October 27th, the insured unit can re-declare the salary income of the previous year through the online declaration system.

Q

How to activate the new base of insured units?

A

According to the individual wage income declared by each unit in 2020, the new base upper and lower limits are adopted to verify the payment base in 2021, and the new base will be implemented as of January 1, 2021. At the same time, the balance of pension, work injury and unemployment insurance premiums collected from January to September 2021 will be settled.

[Case analysis] Zhao is an old employee of the enterprise. The current payment base is 3,815 yuan, and the monthly salary income of the previous year has been declared to be 3,900 yuan. The impact of the opening of the new base on Zhao is: after the opening of the new base, because Zhao’s monthly salary income is 3,900 yuan lower than the lower limit of the new base (3,957 yuan), Zhao’s payment base should be approved at 3,957 yuan, and the difference between the individual contributions from January to September should be made up. The total amount of individual contributions is 108.63 yuan; Among them, the basic old-age insurance is (3957-3815)×8%×9=102.24 yuan, and the unemployment insurance is (3957-3815)×0.5%×9=6.39 yuan.

Q

How to activate the new base of insured units that fail to declare their salary income in time?

A

According to the relevant regulations, when the new base is activated, the insured units and insured persons who have not declared the salary income of the previous year in time will implement the 10% floating policy, and then the upper and lower limits of the new base will be used for capping and guaranteeing the bottom.

[Case analysis] Li is an old employee of the enterprise, and the current payment base is 5,000 yuan. In 2021, Li’s enterprise did not declare his last year’s salary income. The impact of the opening of the new base on Li is as follows: since the salary income of the previous year was not declared and the 10% floating policy was implemented, and the top cover was guaranteed, then after the opening of the new base, Li’s payment base was approved at 5,500 yuan, and the individual contributions from January to September were supplemented. The total amount of individual contributions is 382.50 yuan; Among them, the basic old-age insurance is (5500-5000)×8%×9=360.00 yuan, and the unemployment insurance is (5500-5000)×0.5%×9=22.50 yuan.

Q

Will the employees who are interrupted or terminated by the insured unit activate the new base?

A

When the new base is activated, the personnel who have left the company and stopped paying fees (including those who have been transferred and those who have made a one-time personal account payment) will not activate the new base and will not make up the difference.

Q

How to activate the new base of retirees?

A

When the new base is activated, the insured unit has already handled the retirement (post) personnel in the current year, and the upper and lower limits of the new base are capped and guaranteed, and the difference is made up.

[Case analysis] Qianmou retired in March 2021, and the payment base from January to March was 3,815 yuan, and the declared payment salary for the previous year was 4,000 yuan. The impact of the new base on Qianmou is: after the new base is activated, Qianmou’s payment base is approved at 4,000 yuan, and the difference between January and March is made up. The total amount of individual contributions is 47.19 yuan; Among them, the basic old-age insurance is (4000-3815)×8%×3=44.40 yuan, and the unemployment insurance is (4000-3815)×0.5%×3=2.79 yuan.

Q

How to activate the new base of flexible employees? How to make up the difference?

A

Flexible employment insurance payment personnel, deferred payment personnel, interrupted payment personnel, and those who went through retirement procedures in the same year, if the payment base of this year is higher than 60%(3957 yuan) of the average monthly salary of the whole province in the previous year, no adjustment will be made; If the payment base of this year is lower than 60% of the average monthly salary of the whole province in the previous year, it will be increased to 60% of the average monthly salary of the whole province in the previous year, and the payment from January to September in 2021 will be supplemented by the difference (the difference between the base of flexible employees will be delayed by one month).

[Case analysis] Zheng is a flexible employee who continuously participates in insurance payment. The current payment base is 3,815 yuan. After the new base is put into use, the monthly payment amount and the difference amount are as follows: after the new base is put into use, Zheng’s payment base is approved at 3,957 yuan, the monthly payment amount of basic old-age insurance is 712.26 yuan, and the difference amount from January to September in 2021 is (3,957-3,815) × 18%.

Q

How to activate the new base of flexible employees who paid according to the low standard in our city? What is the minimum monthly payment after opening?

A

Flexible employees who used to pay according to the low standard will be changed to the unified upper and lower limits of the payment base according to the basic old-age insurance payment method for employees after the new base is activated. The original low-standard old-age insurance account paid monthly can be paid back into basic old-age insurance. After the opening of the new base, the minimum monthly payment of basic old-age insurance for flexible employees (including those with low standard payment) is 712.26 yuan.

Tips

If there are other questions about the opening of the social security base in 2021, please consult the social security and medical insurance agencies at all levels in the city in detail. Comprehensive business consulting: 12345, city-level pension and industrial injury consulting: 83865155, city-level medical insurance consulting: 89382664.

(Beilun released a comprehensive editor, source: Ningbo Municipal Bureau of Human Resources and Social Security, Ningbo released)

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Original title: "The new base of social security payment in 2021, everything you want to know is here! 》

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