珠海市2014年社保基数调整

珠海市2014年社保基数调整 2014社保年度执行新在岗职工平均工资的政策解读 为便于理解2014社保年度执行的2013年我市在岗职工平均工资,现作如下说明, 2013年度我市在岗职工月平均工资比2012年度增长了624元,但根据相关法律法规规定,缴费基数核定有所调整,调整后在岗职工月平均工资标准仅影响到职工基本医疗保险缴费上、下限以及失业保险上限,如参保职工的缴费工资在上下限内,则缴纳的社保费额没有变化,如果按医保下限缴费的单位和职工,单位缴费将每月增加22.44元,个人缴费将每月增加7.48元。 我市在岗职工月平均工资提高后,参保职工享受的与在岗职工月平均工资挂钩的社保待遇将相应提高。 附件,1.社保缴费基数小知识 2.社会保险缴费基数核定政策对比 3.部分随2014社保年度执行的“月平工资”调整的社保待遇标准变动表 4.关于社会保险缴费工资和上下限的政策依据 附件1:社保缴费基数小知识.doc 附件2:社会保险缴费基数核定政策对比表.doc 附件3:部分随2014社保年度执行的“月平工资”调整的社保待遇标准变动表.doc 附件4:关于社会保险缴费工资和上下限的政策依据.doc 附件1: 社保缴费基数小知识 against Japan, three bang Tao Yuan Zhen's CPC underground party organization in this struggle against Japan, between March 1940 and established the Communist Party District Committee. Bang, progressive youth Chen Maokang of three people closely associated withthe Tomb, Meng Aniu carrying wine master to Bing home after dark, Bing Ling physicians were invited to his injury. Five days later, early wound healing, then returned to his home in Zhejiang province. (24) the Chen Maokang-heroically during the war of resistance 社会保险缴费=缴费基数×缴费比例,那什么是社会保险的缴费基数呢, 以我市2014年7月1日起的社保年度职工医疗保险为例,执行的2013 年度“月平工资”是4665元,如果你,假设你的单位在市区,的月工资超过了4665*3=13995元。则你的社保缴纳基数是13995元,如果你的月工资低于 4665*60%=2799元,则你的社保缴纳基数是2799元。要是你的月工资在2799元至13995元之间,那缴费基数就是你的月工资。 附件2, 社会保险缴费基数核定政策对比表 2013年7月1日起 2014年7月1日2014年执行的依据 起 职工基上限按全省“月平工资”上、下限统一执行省人社厅、省财政厅、本养老的300%核定,下限按全省的标准,将于近省地税局联合发文 保险 市“月平工资”的60%核日公布, 定。,2014年1月起, 上、下限统一执行省的 标准 against Japan, three bang Tao Yuan Zhen's CPC underground party organization in this struggle against Japan, between March 1940 and established the Communist Party District Committee. Bang, progressive youth Chen Maokang of three people closely associated withthe Tomb, Meng Aniu carrying wine master to Bing home after dark, Bing Ling physicians were invited to his injury. Five days later, early wound healing, then returned to his home in Zhejiang province. (24) the Chen Maokang-heroically during the war of resistance 职工基上限,横琴新区、香洲同2013年7月1《关于珠海市贯彻广本医疗区、万山海洋试验开发日起做法。执行市东省社会保险费征缴保险 区、高新技术产业开发“月平工资”上限办法的实施意见》,珠 区、保税区按全市“月平的具体为13995府办,2001,65号, 工资”的300%核定,金元,下限为2799 湾区、斗门区分别按所元,执行斗门区 在区“月平工资”的300%“月平工资”上限 核定,下限,横琴新区、的具体为12381 香洲区、万山海洋试验元,下限为2476 开发区、高新技术产业元,执行金湾区 开发区、保税区按全市“月平工资”上限 “月平工资”的60%核定,的具体为12219 金湾区、斗门区分别按元,下限为2444 所在区“月平工资”的元 60%核定 失业保缴费工资以职工本人工职工缴费工资不《广东省失业保险条险 资为基数,不得低于本得低于市最低工例》第八条 市最低工资标准,高于资标准。本人工资 本市,区,上年度“月平高于市上年度“月 工资”300%的,横琴新平工资”三倍的, 区、香洲区、万山海洋以市上年度“月平 试验开发区、高新技术工资”的三倍,具 against Japan, three bang Tao Yuan Zhen's CPC underground party organization in this struggle against Japan, between March 1940 and established the Communist Party District Committee. Bang, progressive youth Chen Maokang of three people closely associated withthe Tomb, Meng Aniu carrying wine master to Bing home after dark, Bing Ling physicians were invited to his injury. Five days later, early wound healing, then returned to his home in Zhejiang province. (24) the Chen Maokang-heroically during the war of resistance 产业开发区、保税区全体为13995元, 市“月平工资”的300%核为基数计算缴费 定,金湾区、斗门区分 别按所在区“月平工资” 的300%核定 工伤保同职工基本医疗保险 用人单位以本单《中华人民共和国社险 位职工工资总额会保险法》第三十五 为基数缴纳工伤条,《工伤保险条例》 保险费 第十条 生育保同职工基本医疗保险 用人单位以本单《珠海市人民政府关险 位职工工资总额于印发职工生育保险 为基数缴纳生育办法的通知》,珠府 保险费 ,2013,100号,第九条 说明,1.“月平工资”是“在岗职工月平均工资”的简称, 2.2014社保年度执行的珠海市在岗职工月平均工资4665元,斗门区4127元,金湾区,含高栏港,4073元, 3.目前珠海市公布的全市最低工资标准是1380元/月。 附件3, 部分随2014社保年度执行的“月平工资”调整的 社保待遇标准变动表 部分社保待遇标准变动情况 备注 against Japan, three bang Tao Yuan Zhen's CPC underground party organization in this struggle against Japan, between March 1940 and established the Communist Party District Committee. Bang, progressive youth Chen Maokang of three people closely associated withthe Tomb, Meng Aniu carrying wine master to Bing home after dark, Bing Ling physicians were invited to his injury. Five days later, early wound healing, then returned to his home in Zhejiang province. (24) the Chen Maokang-heroically during the war of resistance 职工基1.退休人员持有的“市民卡”医保个人账户每月划入此标准以执行市本医疗最低保护线增加30元,由194元增加到224元, “月平工资”的为保险 2.在职人员按下限标准缴费及按上限标准缴费的例,执行斗门、金 人员,其“市民卡”医保个人账户每月划入分别增加湾“月平工资”的提 10—90元不等, 高金额稍低。 3.新参加医保在6个月以内的职工,住院费用最高 报销额度,“月平工资”的5倍,增加3120元,达 23325元,参保6个月以上到1年之间的职工, 住院最高报销额度,“月平工资”的15倍,增加9360 元,达69975元。 失业保1.失业保险参保人一次性丧葬补助,“月平工资”的3 全市执行市“月平险 倍,,增加1872元,由 12123 元增加到13995 工资”标准 元, 2.抚恤金,“月平工资”6倍,增加3774元,由24246 元增加到27990元 工伤保1.工伤保险丧葬补助金,“月平工资”的6倍,增加全市执行市“月平险 3744元,达27990元, 工资”标准 2.一至四级工伤职工的月生活护理费,“月平工资” 的60%50%40%30%,分别增加374.4元、312 元、249.6元和187.2,达2799元、2332.5元、 1866元和139.5元, 3.供养亲属抚恤金,与“月平工资”增长幅度相同, against Japan, three bang Tao Yuan Zhen's CPC underground party organization in this struggle against Japan, between March 1940 and established the Communist Party District Committee. Bang, progressive youth Chen Maokang of three people closely associated withthe Tomb, Meng Aniu carrying wine master to Bing home after dark, Bing Ling physicians were invited to his injury. Five days later, early wound healing, then returned to his home in Zhejiang province. (24) the Chen Maokang-heroically during the war of resistance 人均每月增加126.9元,达948.77元 说明,1.“月平工资”是“在岗职工月平均工资”的简称, 2.2014社保年度执行的珠海市在岗职工月平均工资4665元,斗门区4127元,金湾区,含高栏港,4073元。 附件4, 关于社会保险缴费工资和上下限的政策依据 ,一,职工养老保险缴费工资上、下限按省有关规定执行。,《关于调整企业职工基本养老保险缴费工资下限有关问的通知》粤人社发,2013,268号,最新文件将于近日下发, ,二,根据2014年7月1日实施的《广东省失业保险条例》,职工缴费工资不得低于失业保险关系所在地级以上市最低工资标准。本人工资高于失业保险关系所在地级以上市上年度在岗职工月平均工资三倍的,以失业保险关系所在地级以上市上年度在岗职工月平均工资的三倍为基数计算缴费。 ,三,《关于珠海市贯彻广东省社会保险费征缴办法的实施意见》,珠府办,2001,65号,,职工医疗保险缴费工资下限为本市,区,上年度在岗职工月平均工资的60%,上限为本市,区,上年度在岗职工月平均工资的300%,。职工医疗保险费征收涉及在岗职工月平均工资标准的,横琴新区、香洲区、万山海洋试验开发区、高新技术产业开发区、保税区按本市在岗职工月平均工资核定,斗门区、金湾区分别按所在区在岗职工月平均工资核定。 ,四,《中华人民共和国社会保险法》第三十五条规定,用人单位应当按照本单位职工工资总额,根据社会保险经办机构确定的费率缴纳工伤保险费。《工伤保险条例》第十条规定,用人单位缴纳工伤保险费的数额为本单位职工工资总against Japan, three bang Tao Yuan Zhen's CPC underground party organization in this struggle against Japan, between March 1940 and established the Communist Party District Committee. Bang, progressive youth Chen Maokang of three people closely associated withthe Tomb, Meng Aniu carrying wine master to Bing home after dark, Bing Ling physicians were invited to his injury. Five days later, early wound healing, then returned to his home in Zhejiang province. (24) the Chen Maokang-heroically during the war of resistance 额乘以单位缴费费率之积。《珠海市人民政府关于印发职工生育保险办法的通知》 ,珠府,2013,100号,规定,生育保险费由用人单位按照本单位职工月工资总额 的0.7%按月缴纳,职工个人不缴纳生育保险费。工伤保险、生育保险的缴费基 数为本单位职工工资总额。 为确保职工的社会保险权益,用人单位应严格遵守社会保险法等相关法律法 规,如实申报职工工资。 against Japan, three bang Tao Yuan Zhen's CPC underground party organization in this struggle against Japan, between March 1940 and established the Communist Party District Committee. Bang, progressive youth Chen Maokang of three people closely associated withthe Tomb, Meng Aniu carrying wine master to Bing home after dark, Bing Ling physicians were invited to his injury. Five days later, early wound healing, then returned to his home in Zhejiang province. (24) the Chen Maokang-heroically during the war of resistance