山西：企业在电子税务局如何申报年度缴费工资？操作步骤

Group 1 - The deadline for the annual declaration of social insurance fees for employers in 2026 is from January 1, 2026, to May 31, 2026, with the default effective date for the declared wages being the current year [2][13]. - Employers must declare the payment wages based on the salaries of employees as of 2025, with new hires' wages being based on their salary in the month they start [14][15]. - The declaration process can be done through the electronic tax bureau, with options for direct entry or template import depending on the number of employees [5][7][6]. Group 2 - For units with fewer employees, the direct declaration method is suitable, allowing for individual or grouped entry of employee information [6]. - Larger units can utilize an Excel template for bulk uploading of employee wage information [7]. - After confirming the information, the declaration must be submitted successfully, and employers are responsible for the accuracy and completeness of the data [17]. Group 3 - From March 1, 2026, the upper limit for flexible employment personnel's pension insurance payment base will not be adjusted until the provincial social insurance payment base is announced [20]. - The lower limit for flexible employment personnel's pension insurance payment base can be set at 110% of the previous year's lower limit [20]. - Flexible employment personnel can choose not to prepay and can opt to pay based on the official payment base once it is published [22].