养老保险计发基数

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辽宁:关于公布2025年养老保险缴费基数上下限和计发基数等有关问题的通知辽人社〔2025〕17号
蓝色柳林财税室· 2025-09-22 06:37
Core Viewpoint - The notification outlines the contribution base limits and calculation bases for pension insurance in 2025, indicating significant adjustments in the contribution and payment structures for various categories of insured individuals in Liaoning Province [3]. Group 1: Contribution Base Limits - The upper limit for individual contribution base for enterprise employees and public institutions in 2025 is set at 21,792 CNY per month, while the lower limit is 4,359 CNY per month [3]. - For individuals who have already processed benefits or changes, their contribution base will not be re-evaluated [3]. Group 2: Calculation Bases for Pension Insurance - The calculation base for pension insurance for enterprise employees and public institutions in Liaoning Province (excluding Shenyang and Dalian) is 88,152 CNY, with a monthly calculation base of 7,346 CNY [3]. - The calculation base for enterprise employees in Shenyang is 100,680 CNY (monthly 8,390 CNY), and in Dalian, it is 107,472 CNY (monthly 8,956 CNY) [3]. Group 3: Individual Contribution for Non-Employed Persons - The notification includes a table detailing the contribution bases and amounts for individual insured persons, including self-employed individuals and part-time workers [5][6].