From May 1, the new policy of social security fee reduction was officially implemented. How much can the social security fee be reduced this time? What is the impact on enterprises and employees? Does it affect the pension payment? What are the major changes in this year's social security? Let's see. Social security is a matter of direct concern to the national economy and people's livelihood, which is closely related to our lives, so we must pay attention to it.
Social security fee reduction starts
After the trillions of value-added tax cuts on April 1, social security has ushered in a sharp fee cut since May, which is another "hard dish" on the end of this year's larger tax cuts.
According to the "comprehensive plan for reducing social insurance premium rate" issued by the general office of the State Council, the fee reduction mainly involves two aspects, one is to reduce the premium rate, the other is to reduce the fee base.
In terms of rate reduction, the first is to reduce the payment proportion of basic endowment insurance units for urban employees, which can be reduced to 16% in provinces higher than 16%. The second is to continue to reduce the rates of unemployment insurance and work-related injury insurance by stages. After the current policy of reducing rates by stages expires, it will be extended for another year to April 30, 2020.
In terms of fee reduction base, 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.
Among them, the individual industrial and commercial households and flexible employment personnel can choose the appropriate payment base between 60% and 300% of the average wage of the full caliber urban units in the province.
What's the impact?
The reduction of social security rate will greatly reduce the burden of enterprise social security payment. Among them, the payment proportion of endowment insurance units has been reduced to 16%, which is 3-4 percentage points lower than the previous 20% or 19% rate level, equivalent to 1 / 5 lower.
Another policy with high gold content is to adjust the payment base of social security. It is more reasonable to check the upper and lower limits of individual payment base by using the average wage of employees in full caliber urban units than the average wage of employees in non private units stipulated in the original policy, which can reflect the actual average wage level of insured personnel. The payment base of some employees and enterprises with lower wage level can be reduced accordingly, and the payment burden will be reduced.
For example, suppose your monthly salary is 3000 yuan, and the average salary of local non-private employees is 6000 yuan. Before the adjustment, you have to pay according to the 60% social security payment limit, which is 3600 yuan, and the monthly payment is 288 yuan.
After the adjustment of calculation standard, if the average wage of employees in urban units is 5000 yuan, the lower limit of individual payment base will be reduced to 3000 yuan, the monthly payment will be reduced to 240 yuan, and the monthly payment burden will be reduced by 48 yuan.
According to you Jun, Vice Minister of the Ministry of human resources and social security, it is estimated that in 2019, according to the current plan, the payment burden of endowment insurance will be reduced by more than 190 billion yuan, while the payment burden of enterprise unemployment insurance and work-related injury insurance will be reduced by more than 110 billion yuan. The three types of insurance will reduce the social security payment burden by more than 300 billion yuan in the whole year.
Does it affect pension payment?
A lot of people worry about whether the pension will be paid in full and on time after the pension insurance rate is reduced?
In response, the Ministry of human resources and social security issued a "reassurance": No.
According to the Ministry of human resources and social security, while effectively reducing the social security payment burden of enterprises, reducing the endowment insurance rate will indeed reduce the income of the endowment insurance fund and increase the pressure on the fund revenue and expenditure. However, the overall income of the national endowment insurance fund is greater than the expenditure, and the accumulated balance is increasing. Generally speaking, it will not create the risk of pension payment, and will not affect the timely and full payment of the pension.
According to the latest annual report statistics, in 2018, the income of the basic endowment insurance fund for enterprise employees was 3.7 trillion yuan, and the expenditure was 3.2 trillion yuan. At the end of 2018, the accumulated balance of the fund was about 4.8 trillion yuan, which had strong support capacity. It is estimated that after the fee reduction, there will still be a balance in the current revenue and expenditure in the future.
While ensuring the payment, the state will continue to raise the pension level of retirees. The pension will continue to increase in 2019, with an overall increase of 5% this year, and 118 million retirees are expected to benefit.
There are three major changes in social security this year
In addition to the social security fee reduction, there will be at least three major changes in social security this year--
First, the proportion of central adjustment of endowment insurance fund was increased from 3% to 3.5%.
According to the Ministry of human resources and social security, it is estimated that the annual fund adjustment scale will be more than 600 billion yuan, and the benefit amount of the beneficiary provinces will reach about 160 billion yuan, which is significantly greater than that in 2018. It will further balance the burden of pension funds among provinces, and ensure that the basic pension of enterprise retirees will be paid in full and on time.
The second is to steadily promote the reform of social security fee collection system.
According to the plan, the payment of basic endowment insurance for enterprise employees and other types of insurance for enterprise employees will continue to be collected in principle according to the current collection system, that is, those originally collected by social security will continue to be collected by social security, and those originally collected by tax will continue to be collected by tax, so as to stabilize the payment mode and "mature one province, transfer one province". The responsibility of collecting and managing the social security fees of government organs and institutions and urban and rural residents was transferred to the tax department as scheduled.
Third, by the end of 2019, the combination of maternity insurance and basic medical insurance for employees will be implemented.
For in-service employees, the biggest change is to participate in the medical insurance for employees and maternity insurance at the same time. The maternity insurance fund is incorporated into the basic medical insurance fund of employees, which is collected and paid in a unified way with the same level of overall planning. The benefits of maternity insurance will be paid by the basic medical insurance fund. The maternity insurance benefits of employees during childbearing period remain unchanged.