【津税讲社保】用人单位社会保险缴费工资申报的常见问题

Group 1 - The core viewpoint of the article emphasizes the importance of timely reporting of employee annual contribution wages by employers to tax authorities, as per the regulations set by the Tianjin tax bureau and other relevant departments [1] - Employers are required to report the annual contribution wages by the end of January each year, based on the actual average monthly salary of employees from the previous year, along with the minimum and maximum contribution standards [1][4] - The minimum and maximum contribution standards for social insurance from August 1, 2024, are set at 5013 yuan and 25065 yuan, respectively [2] Group 2 - The composition of contribution wages includes various components such as hourly wages, piecework wages, bonuses, allowances, subsidies, overtime pay, and special project wages, as defined by relevant regulations [5] - Welfare payments provided by employers, such as living hardship allowances and travel expenses, do not count towards the social insurance contribution base, with specific exceptions noted for heating subsidies and maternity leave payments [6][7] - Maternity benefits received by female employees during maternity leave are considered part of the contribution wage base, regardless of whether they are paid directly or through the employer [7]