2026年社保缴费基数上下限

Summary of Key Points Core Viewpoint The news outlines the adjustments to the minimum and maximum contribution bases for employee basic medical insurance and maternity insurance across various cities in Guangdong Province for the year 2026, effective from January 1 to December 31, 2026. Group 1: Contribution Bases and Rates - The minimum contribution base for employee basic medical insurance in Mianyang City is set at 85,491 yuan [2] - In Zhuhai City, the contribution base for employees ranges from 4,775 yuan to 27,549 yuan, with a total contribution rate of 7.5% [4] - Huizhou City has established a contribution base with a lower limit of 4,463 yuan and an upper limit of 22,315 yuan, with rates varying by employment type [7] - In Shanwei City, the contribution base is set at a maximum of 22,923 yuan and a minimum of 4,585 yuan [10] - Yangjiang City has set the upper limit for contributions at 20,598 yuan and the lower limit at 4,120 yuan [11] - Maoming City has adjusted the contribution base to a maximum of 21,795 yuan and a minimum of 4,359 yuan [12] - Zhanjiang City has established a contribution base with a maximum of 22,717 yuan and a minimum of 4,543 yuan [14] - Suining City has set the minimum contribution base at 5,735 yuan and the maximum at 22,938 yuan, based on the average salary of 91,752 yuan [16] Group 2: Specific Policies and Implementation - The adjustments for the contribution bases and rates will be effective from January 1, 2026, to December 31, 2026, with any new provincial regulations taking precedence [10][11][12][14][16] - The contribution rates for flexible employment and retirees vary, with specific rates outlined for different categories of workers [7][11][12] - The contribution base for unemployed individuals receiving unemployment insurance during 2026 is set at specific amounts depending on the city [11][14]