【12366问答】关于社保年度缴费工资申报那些事

Core Viewpoint - The article provides essential information regarding the annual social security contribution wage declaration process for employers and employees, emphasizing the calculation methods, tax implications, and adjustment procedures for wages [2][4][5]. Group 1: Annual Contribution Wage Declaration - Employers must declare the average monthly wage of employees for the previous year during the annual contribution wage declaration period. For employees who worked less than a year, the wage is calculated by dividing the total wage by the actual months worked [2]. - The average monthly wage includes pre-tax income, which consists of personal income tax, social insurance, housing fund, and occupational annuity deducted from the employee's salary [4]. Group 2: Wage Adjustment and Reporting - If an employee's wage is adjusted during the year, the annual contribution wage does not need to be adjusted immediately. The contribution wage for the current year is based on the previous year's average monthly wage [5]. - Employers can submit multiple declarations during the annual contribution wage declaration period, with the last submitted data being the final record. They can check the declared wage data through the social security fee management client or the electronic tax bureau [5].