2026年度社会保险费缴费工资申报问答

Group 1 - The deadline for employers to declare the social insurance payment wage for 2026 is June 30, 2026 [6] - Employers do not need to submit related materials to the tax department when declaring the annual payment wage online, but the declaration must be confirmed by the employee's signature and stamped with the company seal [7] - New employees' payment wages are based on their salary in the month of hiring, and from the second year, it will be based on the average monthly salary of the previous year [9] Group 2 - The specific components of the payment wage declared by employers (excluding government agencies) must comply with regulations from the National Bureau of Statistics and the Ministry of Labor and Social Security [11] - Items included in the payment wage consist of hourly wages, piecework wages, bonuses, allowances, overtime pay, and other forms of compensation [12] - Items not included in the payment wage are awards for inventions, enterprise annuities, and various welfare expenses [13][14] Group 3 - For employees sent abroad, the payment wage is based on the average monthly salary received in the previous year, adjusted according to the average salary growth rate of the company for the following year [16]