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]

Summary of Key Points Core Viewpoint - The announcement outlines the procedures and requirements for the declaration of social insurance contribution wages for the year 2026 by employers in Shanxi Province, emphasizing the importance of compliance with the relevant laws and regulations [1][2]. Declaration Timeframe - The declaration period for social insurance contribution wages is from January 1, 2026, to May 31, 2026 [1]. - The reporting period for contributions is the entire year of 2026, from January 1 to December 31 [2]. Declaration Scope and Basis - The declaration applies to various types of employers participating in social insurance schemes, including basic pension insurance, work injury insurance, unemployment insurance, and basic medical insurance [1]. - Employers must base the contribution wages on the average monthly salary of employees for the year 2025, while new hires will use their starting salary for the declaration [2]. Declaration Channels - Employers can submit declarations online through the electronic tax bureau or the social insurance fee management client [3]. - For those facing difficulties with online submissions, a physical declaration can be made by providing signed confirmation from employees and the employer's stamp on the required forms [3]. Important Considerations - Employers are responsible for the accuracy and completeness of the declared data, and any failure to declare or errors leading to insufficient contributions will result in penalties [4]. - Once the annual declaration is completed, the contribution wage will remain unchanged unless there are special circumstances such as calculation errors [4]. - Employers can contact the tax authority or call the designated hotline for any inquiries during the declaration process [4].

Group 1 - The article discusses the calculation of social insurance contribution bases for employees, which includes various forms of income such as hourly wages, bonuses, and allowances, as per the regulations set by the National Bureau of Statistics and the Ministry of Labor and Social Security [4][6]. - It specifies that the contribution base for employers is determined by the sum of individual employee contribution bases [5]. - The article clarifies that all types of social insurance contributions for employees in the same unit must use a unified contribution base, specifically the basic pension insurance contribution base [6]. Group 2 - It explains that any performance bonuses or incentives paid in the following year should be included in the total wage for the year they are paid, not the year they were earned [7]. - The article provides a table of minimum wage standards across different regions, indicating the monthly and hourly minimum wage rates for various categories [8].

Group 1 - The article discusses the shared quota for issuing digital invoices and traditional invoices, indicating that they use the same total invoice quota without specific limits on the number of invoices or single invoice limits for digital invoices within the monthly quota [4] - Digital invoices can be delivered automatically through the electronic invoice service platform, and can also be sent via email, QR codes, or downloaded and printed, with tracking for download and print counts [4] - Companies can log into their tax digital accounts to query, download, print, and export invoice-related information based on various criteria [5] Group 2 - The article outlines scenarios requiring the issuance of red digital invoices, such as sales returns, invoice errors, or service interruptions, and provides the operational path for issuing these invoices [5] - It emphasizes the importance of obtaining electronic invoices for travelers, particularly for railway electronic tickets, and encourages a paperless process for accounting purposes [11] - The announcement regarding the implementation of these measures will take effect from November 1, 2024 [13]