2013 Shanghai social security payment base

The Shanghai Municipal Human Resources and Social Security Bureau announced 2013 Social Security Payment Base in April 2013. The New Standard is effective from1 April 2013 to 31 March 2014.  Employers shall fulfil their social security responsibilities and make relevant adjustment to the monthly SSP payments based on the latest payment base.  

2013年上海社保缴费基数

2013 Shanghai Social Security Payment Base

2013年4月1日起五险缴费标准 (Payment Standard of 5 Types of Insurance since 1 April 2013)

序号

NO

项目

Item

缴费基数

Payment Base
(RMB 2,815-14,076)

缴 纳 比 例

Payment Percentage

合计

Total

企业

Enterprise

个人

Individual

1

养老保险

Pension Insurance

2012年上海市平均工资56300元 (2012 Shanghai Annual Average Salary)

56300÷12=4692

缴费基数上限(Payment Base Upper Limit):14076

4692×300%=14076

缴费基数下限(Payment Base Lower Limit):2815

4692×60%=2815

22%

8%

30%

2

医疗保险

Medical Insurance

12%

2%

14%

3

生育保险

Maternity Insurance

0.8%

0%

0.8%

4

失业保险

Unemployment Insurance

1.7%

1%

2.7%

5

工伤保险

Work Injury Insurance

0.5%

-

0.5%

合计比例

Total Percentage

37%

11%

48%

(Source: Shanghai Municipal Human Resources and Social Security Bureau) 

上海市住房公积金缴存基数、比例、上下限一览表

(Shanghai Housing Fund Payment Base, Percentage and Upper and Lower Limit)

年度

Year

缴存基数

Payment Base

缴存比例

Payment Percentage

下限

Lower Limit

上限

Upper Limit

单位

Company

个人

Individual

07/2012-07/2013

RMB 1,450-12,993

7%

7%

RMB 204

RMB 1,820

(Source: Shanghai Municipal Human Resources and Social Security Bureau)

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About Author

Stephanie Liu
Stephanie Liu

Stephanie is a qualified chartered accountant with extensive experience in the accounting and finance industries, both in Australia and in China. Stephanie has an Advanced Diploma of International Taxation, a master of commerce in international business, accounting and business law, and is qualified Chartered Accountant.

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