社保知识小课堂|一图了解:机关事业单位工作人员基本养老保险费基本知识
蓝色柳林财税室·2025-12-02 09:08

Group 1 - The article discusses the personal contribution wage base for social insurance, which is determined by the average wage of all insured personnel in the previous year, with a cap of 300% and a floor of 60% [4] - It specifies that for government employees, the personal contribution wage base includes basic salary, national allowances, and standardized bonuses [4] - For employees in public institutions, the contribution base includes basic salary, national allowances, and performance pay [4] Group 2 - The payment collection methods for employers include online channels such as the electronic tax bureau and offline channels like tax service halls [5] - Employees' contributions are deducted and paid by their employers [5] Group 3 - Employers are required to report contributions on a monthly basis [6] Group 4 - The basic pension insurance contributions for government and public institution employees are included in the social insurance fund budget management [7] - The policy basis for these regulations is the Social Insurance Law of the People's Republic of China [7]