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一年一次的社保基数调整,这些你都做对了吗?
蓝色柳林财税室·2025-07-16 08:48

Core Points - The article discusses the annual social insurance payment declaration period for 2025, which is from June 10 to July 25, 2025 [2][27] - It emphasizes the importance of completing the annual payment base declaration, as failure to do so will prevent the unit from processing payments in July [2][27] Summary by Sections Declaration Process - Units must declare the 2025 annual social insurance payment based on the average monthly salary of insured employees from the previous year [17] - There are two modules for declaration: "Annual Payment Salary Declaration" for the 2025 salary and "Annual Payment Salary Adjustment" for the 2024 salary [17][18] Payment Adjustment - For social insurance fees incurred before January 1, 2024, units must apply to the relevant departments for the amount owed before declaring [6][12] - For fees incurred after January 1, 2024, units can declare through the "Daily Declaration" module in the client system [6][7] New Employees - New employees' salaries must be declared through the "Annual Payment Salary Declaration" module during the concentrated declaration period [19] - If a unit has not declared the salaries of new employees during the concentrated period, they can do so from August 10 to 25 [19] Channels for Declaration - Units can declare through various channels including the social insurance management client, electronic tax bureau, and tax service halls [14] Record Keeping - Units can check their declaration records and payment statuses through the client system [23]