【2026最新】企业社保费申报热点问题汇总答疑

Core Viewpoint - The article addresses common inquiries from enterprises regarding social insurance payment declaration processes and provides consolidated answers to assist payers in efficiently completing their social insurance payment tasks [2]. Group 1: Social Insurance Payment Declaration Process - Employers can declare payment wages through the Social Insurance Fee Management Client by accessing the "Annual Payment Wage Declaration" section and can add employees and wages using three methods: single entry, external file import, and batch addition [3][5]. - After completing the wage entry, employers must select "Full Submission" to obtain the declaration results. The system will prompt if the declared wages are at the limits or show significant fluctuations compared to the previous year [5]. - The electronic tax bureau also allows for wage declaration through two methods: adding by unit number or importing an external file. Similar prompts will occur if the declared wages are below the minimum wage standard or show significant fluctuations [5]. Group 2: Determining Annual Payment Base - The annual payment base for employees is determined by the tax authority based on the declared wages, with the minimum and maximum standards set at 5124 yuan and 25620 yuan respectively starting from October 2025 [5][6]. - Employers are not required to re-declare wages when new social insurance payment base standards are released annually; the tax authority will adjust the payment base accordingly [6]. Group 3: Employee Payment Wage Composition - Employee payment wages consist of various components including hourly wages, piecework wages, bonuses, allowances, overtime pay, and special project wages. It is defined as pre-tax wages and includes personal income tax withheld by the employer [7]. - Any income not explicitly excluded by the National Bureau of Statistics should be included in the employee payment wage calculation [7].