【实用】2025年度社保基数上下限调整了，用人单位基数补差如何申报缴费？及灵活就业人员基数补差如何申报缴费？操作指南看这里！

Core Points - The social security contribution base limits for 2025 have been announced, with the upper limit set at 37,302 yuan/month and the lower limit at 7,460 yuan/month, effective from July 1, 2025 [3] - The average wage for urban employees in 2024 is reported to be 12,434 yuan/month [3] - Employers must adjust and pay the difference in social security contributions by the end of October 2025, with no late fees applied during this period [3] Group 1: Contribution Adjustment Process - Employers can adjust their contribution base through the social security fee management client or the electronic tax bureau starting from October 2025 [3] - The steps for employers include logging into the system, selecting the relevant months (July and August 2025), and submitting the adjustment data [7][8] - After submission, the system will redirect to the payment interface to complete the payment [9] Group 2: Flexible Employment Contribution Process - Flexible employment individuals must also pay the difference in social security contributions due to the base adjustment [13] - The payment process for flexible employment individuals involves using the "Suishenban" app or other platforms to submit their information and select "special payment" for the adjustment [13][21] - Payment can be made through various methods, including bank cards, Alipay, or WeChat, and a payment proof can be obtained after three working days [21][22]