一图读懂用人单位社保缴费基数调整与补差热点问答

Group 1 - The article discusses the requirement for certain employers to make social insurance payment adjustments for employees whose average monthly salary is below 60% of the provincial average salary from the previous year [3] - The social insurance types that require adjustments include basic pension insurance for enterprise employees, pension insurance for government and public institutions, unemployment insurance, and work injury insurance [3] - The adjustment period for social insurance payments will start from January 2025, with new employees' adjustments calculated from their month of joining [3] Group 2 - The minimum social insurance payment base for 2025 is set at 4588 yuan per month, and employers must pay the difference between the actual contributions made and the new standard [3] - No late fees will be charged for adjustments made before December 31, 2025 [3] - Employers will handle the payment adjustments on behalf of employees through various channels such as the electronic tax bureau and tax service halls [3]