I. The average salary of the employed persons used in the work of approving the upper and lower limits of the contribution base for basic pension insurance for urban enterprise workers, pension insurance for staff of institutions, unemployment insurance, industrial injury insurance and medical and maternity insurance in Chongqing for the year of 2022 (including retroactive payment of social insurance premiums for the past years) is 79,133 yuan/year (6,595 yuan/month).
Two, the upper limit of the monthly contribution base for urban enterprise workers' basic pension insurance, institutional staff's pension insurance, unemployment insurance, industrial injury insurance and medical and maternity insurance for the year of 2022 in Chongqing is 19,784 yuan, and the lower limit is 3,957 yuan. For those who participate in the basic pension insurance for urban enterprise workers in their personal capacity, the monthly contribution base for 2022 will be 19,784 yuan, with a lower limit of 3,957 yuan.
Third, the social security base is determined according to the monthly average of all wage income earned by employees from January to December of the previous year. The social security contribution base is an important basis for calculating the social security contributions to be paid by the employer and its employees and the social security benefits of the employees, and there are upper and lower limits, with the specific amount depending on the actual situation in each region.
Principles for determining the contribution base
1. For those who are insured with the employer:
The monthly contribution base for the employee is the average monthly salary of the employee in the previous year, and for those who join the workforce for the first time, the monthly contribution base for the current year is the salary of the month of the starting salary;
(1) If the average monthly salary of the employee in the previous year is less than 60% of the city's average salary of the employed persons in the previous year, it will be calculated according to 60% of the average salary of the employed persons in the city as the average salary of the employed persons in the previous year. (1) If the average monthly salary of the previous year is lower than 60% of the average salary of all employed persons in the city in the previous year, then 60% of the average salary of all employed persons in the city in the previous year shall be taken as the monthly contribution base;
(2) If the average monthly salary of the previous year is higher than 300% of the average salary of all employed persons in the city in the previous year, then 300% of the average salary of all employed persons in the city in the previous year shall be taken as the monthly contribution base.
2. For those who participate in the insurance in their personal capacity:
The monthly contribution base of the person can be selected from the upper and lower limits of the contribution base according to his/her own situation.
Contribution ratio:
Pension insurance1 unit: 16%; individual: 8%1 (individual to participate in the employee pension1 individual to pay 20%)
Unemployment insurance1 unit: 0.5%; individual: 0.5%
Worker's compensation insurance1 unit: according to the implementation of the different industries at different rates; individuals do not need to pay.
Medical insurance:
Basic medical care: unit: 8.5%; individual: 2%.
Participating in the basic medical insurance should also participate in the employees' large medical mutual aid insurance: unit: 1.5%, individual: 5 yuan / month.
Maternity insurance1 is paid together with medical care1 and not separately
Legal basis:
Chongqing Municipality's Notice on the Approval of the Upper and Lower Limits of the Social Insurance Contribution Base for the Year 2022 and Other Relevant Work
The city's basic pension insurance for urban enterprise workers, pension insurance for institutional staff, and unemployment insurance for the year 2022, unemployment insurance, work injury insurance, medical and maternity insurance contribution base upper and lower limit approval (including retroactive payment of social insurance premiums for the past years) of the work of the average salary of employed persons used in 79,133 yuan / year (6595 yuan / month).