Core Viewpoint - The announcement from Hunan Province regarding the adjustment of social insurance contribution base values for 2025 indicates a significant change in the contribution framework, impacting both employers and employees in the region [1]. Group 1: Contribution Base Adjustments - The contribution base value for the three social insurances in Hunan Province is set to be adjusted to 6787 yuan/month for the year 2025 [1]. - The upper limit for the contribution base is adjusted to 20361 yuan/month, while the lower limit is set at 4072 yuan/month [1]. - Employers and employees will need to reconcile any differences through additional payments or refunds based on the new contribution base limits [1]. Group 2: Impact on Insured Individuals - The contribution base for individual insured workers is determined by their average monthly salary from the previous year, with a minimum of 60% and a maximum of 300% of the contribution base value [2]. - Only those whose previous year's average monthly salary falls below the lower limit or above the upper limit will be affected by these adjustments [2]. Group 3: Flexible Employment Considerations - For self-employed individuals and flexible workers, the contribution base for the enterprise employee pension insurance can be chosen within the range of 60% to 300% of the contribution base value [3]. - In Hunan Province, these individuals can select a contribution base between 4072 yuan and 20361 yuan for their pension insurance contributions [3]. Group 4: Examples of Contribution Base Application - An individual with a previous year's average salary of 6000 yuan will have their contribution base set at 6000 yuan/month, unaffected by the limits [4]. - An individual with a previous year's average salary of 3500 yuan will have their contribution base set at the lower limit of 4072 yuan/month [4]. - An individual with a previous year's average salary of 25000 yuan will have their contribution base capped at the upper limit of 20361 yuan/month [4].
最新!湖南社保缴费基准值调整
Chang Sha Wan Bao·2025-09-24 10:42