【涨知识】@用人单位，社保费年度缴费工资记得按时申报哦！相关热点问答了解一下

Core Viewpoint - The article provides detailed guidance on the annual wage declaration process for social insurance contributions, including the calculation of average monthly wages and the relationship between contribution bases and wages [1][2][3]. Group 1: Annual Wage Declaration Process - Employers must declare the average monthly wage of employees for the previous year during the annual declaration period [1]. - The declaration can be made through the social insurance fee management client or the new electronic tax bureau [1][3]. - The declaration period for the 2025 social insurance year is from May 1, 2025, to June 25, 2025 [1]. Group 2: Components of Wage Calculation - The average monthly wage includes pre-tax wages, bonuses, allowances, subsidies, and other income as defined by the National Bureau of Statistics [2]. - Any items not explicitly excluded by the National Bureau of Statistics should be included in the wage calculation for social insurance contributions [1][2]. Group 3: Contribution Base and Wage Relationship - For employees whose wages exceed 300% of the average wage of urban employees, the excess is not included in the contribution base [1]. - Conversely, if wages are below 60% of the average wage, the contribution base is set at 60% of the average wage [1]. Group 4: New and Re-employed Employees - New employees' contribution bases are determined by their starting salary for the current year, while subsequent years will use the average monthly wage from the previous year [1]. - For re-employed individuals, the contribution base is based on their starting salary upon re-employment, with the same subsequent year calculation as new employees [1]. Group 5: Viewing Submitted Wage Declarations - Employers can view their submitted wage declarations multiple times during the declaration period, with the last submission being the final record [3]. - The viewing can be done through the same platforms used for submission [3].