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上海市劳动和社会保障局、上海医疗保险局日前联合发出通知,就从4月1日起调整单位缴纳社会保险费基数的有关问题作出了具体规定。通知内容如下:一、单位按月缴纳社会保险费的基数按单位职工月缴费基数之和确定。二、职工缴纳社会保险费基数的计算口径不变。即:以本人上一年度月平均工资收入确定月缴费基数,上一年度没有工资收入的人员,其缴费基数按本人参加工作当月(或次月)全月工资收入确定。本人上一年度月平均工资收入高于上一年度全市职工月平均工资收入300%以上的部分不计入缴费基数;低于上一年度全市职工月平均工资收入60%的,按上一年度全市职工月平均工资收入的60%确定缴费基数。
Shanghai Labor and Social Security Bureau and Shanghai Medical Insurance Bureau jointly issued a circular a few days ago and made specific provisions on how to adjust the unit payment of social insurance premiums starting from April 1. The contents of the notice are as follows: I. The basis for monthly payment of social insurance by the unit shall be determined on the basis of the sum of the monthly contributions of employees of the units. Second, workers pay the base of social insurance calculation caliber unchanged. That is, the monthly base salary of my previous year is used to determine the base of monthly payment. For those who did not have salary income in the previous year, the base of their contribution is determined according to the salary income of the whole month of the month (or next month) of my participation. My previous monthly average wage income over the previous year, the city’s average monthly wage of more than 300% of the part is not included in the contribution base; less than the previous year, the city average monthly wage of 60% of workers, according to the previous year the city Employee 60% of the average monthly salary to determine the payment base.