社保知识小课堂｜一图了解：企业职工基本养老保险费

Group 1 - The article discusses the contribution rates for different entities, with employers contributing 16% and employees contributing 8% based on their wages, capped at 300% and 60% of the average wage of urban employees in the previous year [4] - Individual contributors can choose their payment base voluntarily within the range of 60% to 300% of the average wage [4] - The article outlines the payment methods available for employers and individual contributors, including online channels like the electronic tax bureau and social security fee management client [5] Group 2 - The payment period for employers is monthly, while individual contributors can pay monthly, quarterly, semi-annually, or annually, depending on provincial policies [6] - The income from enterprise employees' basic pension insurance is included in the social insurance fund budget management [7] - Employers facing severe operational difficulties due to force majeure can apply for deferred payment of contributions with approval from the provincial social insurance administrative department [8] Group 3 - The article addresses common questions regarding flexible employment personnel's contributions to the basic pension insurance for 2025, emphasizing the importance of meeting the minimum contribution period of 15 years for pension eligibility [15][18] - It clarifies that contributions are cumulative, and any interruption in payment cannot be compensated, but previous contributions remain valid [19] - Flexible employment personnel can continue to pay for both pension and medical insurance after being laid off, ensuring uninterrupted social security rights [21][28]