2026年度用人单位社会保险费年度缴费工资申报操作指南

Core Viewpoint - The article outlines the guidelines for the annual social insurance fee declaration for employers in Xinjiang for the year 2026, emphasizing the importance of timely submission and compliance with the specified wage declaration procedures [2]. Group 1: Declaration Requirements - The annual wage declaration for social insurance fees in Xinjiang for 2026 starts on January 1 and ends on March 31 [4]. - Employers can declare wages online through the social insurance fee management client or the national unified electronic tax bureau (Xinjiang), or they can do it offline at the tax service hall or government service center [4][8]. Group 2: Contribution Base Limits - The contribution base limits for 2026 will initially follow the 2025 limits, with a lower limit of 5,069 yuan/month and an upper limit of 25,344 yuan/month [6]. - For pension, unemployment, and work injury insurance, if the declared wage is below 5,069 yuan, it will be adjusted to this lower limit; if above 25,344 yuan, it will be capped at this upper limit [6]. - For medical insurance, if the declared wage is below 5,069 yuan, it will be adjusted to this lower limit; if above, the declared wage will be accepted [6]. Group 3: Declaration Process - Employers can use the social insurance fee management client to declare wages by entering individual employee data or by batch uploading [9][12]. - The electronic tax bureau allows for similar processes, where employers can submit data for individual or multiple employees [16][17]. Group 4: Adjustment Procedures - Employers must submit the annual wage declaration within the specified period and can adjust declared wages if necessary, with specific procedures for increasing or decreasing the declared amounts [25]. - If an error occurs in the declaration, employers can adjust the declared wages online or must provide supporting documents for adjustments to the tax authority if decreasing the declared wages [25].