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How much will the social security rate decrease in 2019? Social security rate lowered on May 1

The social security fee reduction plan is officially implemented from May 1, 2019. Everyone should pay attention to social security. If the social security policy is good, our quality of life will also be improved.

The general office of the State Council has issued a notice on printing and distributing a comprehensive plan to reduce the social insurance rate, and has agreed to implement it. In fact, reducing the social insurance rate is an important measure to reduce the burden of enterprises, optimize the business environment and improve the social insurance system.

employment injury insurance

From May 1, 2019, extend the period of phased reduction of work-related injury insurance rate to April 30, 2020.

Individual businesses and flexible employees

The original regulation: take the average monthly salary of on-the-job workers in the province last year as the payment base.

New regulations: you can voluntarily choose the appropriate payment base between 60% and 300% of the average salary of the whole caliber.

Social security fee collection department

In principle, the payment of basic endowment insurance for enterprise employees and other types of insurance for enterprise employees will continue to be collected temporarily according to the current collection system, that is, those originally collected by social security and tax will continue to be collected by social security and tax, so as to stabilize the payment mode. The responsibilities for the collection and management of social security fees for government institutions and urban and rural residents were transferred as scheduled.

old-age pension

The overall income of endowment insurance fund is more than the expenditure

The rate reduction is the sixth time since 2015 that the State Council has announced the rate reduction policy for social security for four consecutive years. Different from the previous five times, the rate reduction has greatly lowered the pension insurance rate, and extended the time limit for periodic rate reduction of unemployment insurance and work-related injury insurance.

It is a key measure to reduce the proportion of unit payment of endowment insurance, which is very concerned by enterprises. You Jun, Vice Minister of the Ministry of human resources and social security, said that at present, the proportion of endowment insurance payment in most provinces is 20% or 19%, which is generally on the high side, accounting for the majority of the total payment proportion of social security units.

Fu Jinling, director of the social security department of the Ministry of finance, said the fee reduction would reduce the fund's income, but it would not affect the payment of pensions. He said that reducing the endowment insurance rate can effectively reduce the burden of social security payment of enterprises, at the same time, it will indeed reduce the income of endowment insurance fund and increase the pressure on fund revenue and expenditure. But the fee reduction will not cause the risk of pension payment.

In terms of total amount, the national endowment insurance fund as a whole received more than disbursed, and the accumulated balance continued to increase. Fu Jinling said that after the fee reduction, the current balance of revenue and expenditure will be maintained in the next few years. At the same time, from the perspective of structure, after the implementation of the fee reduction policy in most provinces, the income and expenditure of the fund is relatively stable and has a good supporting capacity, and there will be no "bottom through" situation.

You Jun, Vice Minister of the Ministry of human resources and social security, made it clear: "the prerequisite for our fee reduction is to ensure that the pension is paid in full and on time. Without this prerequisite, it is impossible to reduce the fee. '

You Jun said: 'not only that, while ensuring that the pension is paid in full and on time, we will continue to improve the pension level of enterprise retirees with the development of economy and society, so that the majority of retirees can share the fruits of economic and social development. '

At the end of last month, the Ministry of human resources and social security and the Ministry of finance have made plans to adjust the pension of enterprise retirees this year, with an overall adjustment rate of about 5%. At the same time, the Ministry of human resources and social security required that all localities should formulate specific implementation plans and submit them to the Ministry of human resources and social security and the Ministry of finance before May 31. After the two ministries have examined and approved the local specific implementation plan, all localities should speed up the organization and implementation.

Payment base

Changes in the way average wages are calculated

According to the plan, each province should determine the upper and lower limits of individual social security payment base based on the weighted average wages of Urban Non private sector employees and urban private sector employees, and reasonably reduce the social security payment base of some insured persons and enterprises. Individual industrial and commercial households and flexible employees can voluntarily choose the appropriate payment base within a certain range to participate in the basic endowment insurance for enterprise employees.

You Jun, Vice Minister of the Ministry of human resources and social security, explained that the social security fee paid by a unit or individual is related to two factors: one is the proportion of payment, which is called the rate; the other is the payment base, which is called the fee base. The adjustment and change of any factor of the rate and fee base will have an impact on the amount of payment.

In 2017, the average monthly wage of employees in urban non-private units in China was 6343 yuan, while the average wage of employees in private units in the same period was 3813 yuan, the former was 1.66 times of the latter. You Jun said that taking the average wages of non private sector employees as the upper and lower limits of the payment base, in the actual operation process, there is a situation that the standard is too high, resulting in the heavy burden.

You Jun believes that it can more reasonably reflect the actual average wage level of the insured, and use it as an indicator to determine the upper and lower limits of the payment base. The payment base of employees with lower wage level can be reduced accordingly, and the burden of payment will be reduced.

"We have calculated that after the adjustment of the upper and lower limits of the payment base according to the national average level, the actual payment burden of the enterprises paying with the lower limits of the employee payment base can be reduced by another two to three percentage points on the basis of the reduction of the unit rate to 16%. 'you Jun said.

According to you Jun, not only has the caliber of average wage been adjusted, the standard has been lowered, but also the scope of choice has been expanded. In the past, it was 100% of the average wage of on-the-job workers, but now it is between 60% and 300% of the average wage of the whole caliber. Low income people can choose low base payment, which can reduce the burden of payment. High income people can also choose higher base payment to improve their pension after retirement.

Regional differences

This year, the central government will increase the proportion to 3.5%

According to you Jun, Vice Minister of the Ministry of human resources and social security, for example, the current income of the endowment insurance fund for enterprise employees in Guangdong was far more than the expenditure last year, and the current balance was nearly 170 billion yuan, but the income of the fund in some regions was far less than the expenditure, such as Heilongjiang.

What is the reason for this phenomenon? You Jun said that this is mainly due to the dependency ratio of the system. In Guangdong, because of the rapid economic development, the large number of enterprises and the large number of labor force, the proportion of employees who participate in the insurance payment and pensioners reaches 9:1. In Heilongjiang, because the burden of the old industrial base is heavy and there are more retirees, the dependency ratio is 1.3:1, and 1.3 people support one person, the burden of endowment insurance is naturally heavy, so its fund can not cover the expenditure.

Individual provinces can't make up for their expenses when the rate is 20%. If the rate is not lowered, it will be difficult for enterprises to reduce their payment burden. The operating costs are high, and they can't attract enterprises' investment and more labor force. The problem of dependency ratio can't be solved all the time, and it's hard to escape from such a vicious circle. You Jun said that this time, whether the local endowment insurance fund receives more than it spends or spends more than it receives, he hopes to reduce it to 16%, which is conducive to the formation of a fair competition environment.

At the same time, he also said that the specific proportion is determined by the provinces, which is consistent with the main responsibility of the provincial government to ensure the pension payment.

The reporter noted that the comprehensive plan of social security rate reduction also clearly put forward that the proportion of central adjustment of endowment insurance fund should be increased to 3.5% in 2019 to further balance the burden of endowment insurance fund among provinces.

The central transfer fund will be re allocated to local governments according to the number of retirees in the whole country and other places. This also means that provinces with large endowment insurance balance, such as Guangdong and Beijing, will allocate more funds to the central adjustment fund, while provinces with large endowment insurance pressure and more retirees, such as Liaoning and Heilongjiang, will benefit more.

This year, the proportion of transfers has increased from 3% in the past to 3.5%. According to the estimation of relevant departments, the annual adjustment scale is expected to be more than 600 billion yuan, and the actual support for these difficult areas is about 160 billion yuan. 'This can help solve the problem of pension payment in this part of the region to a great extent. 'you Jun said.