用人单位注意！社保费缴费基数补差，这些热点问题必看

Group 1 - The upper limit for social insurance contribution base for employees in 2025 is set at 22,938 yuan/month, while the lower limit is 4,588 yuan/month [3][5] - For employees whose declared contribution wages are below the lower limit, the contribution base will be adjusted to the lower limit [5] - If the declared contribution wages exceed the upper limit, the contribution will be adjusted to the upper limit of 22,938 yuan/month [5] Group 2 - The individual contribution standard for urban and rural residents' basic medical insurance for 2025 remains at 400 yuan per person per year [10] - The government will increase the per capita financial subsidy for residents' medical insurance by 30 yuan, reaching a total of 700 yuan [10]