Core Points - The pension calculation base for 2025 in Ningxia has been set at 8,366 yuan per month, which is an increase from the 2024 base of 8,202 yuan, reflecting a 2% rise [1][3][11] - The increase in the pension calculation base is considered a positive development for new retirees in 2025, as it allows for a recalculation and potential back payment of underpaid pensions [1][3] - The growth rate of the pension calculation base has slowed compared to the previous year, where the increase was 3.13%, indicating a more moderate adjustment this year [3][5] Pension Calculation and Adjustments - The pension calculation base for 2024 was 8,202 yuan, and the increase to 8,366 yuan for 2025 represents a rise of 164 yuan, which is lower than the previous year's increase of 249 yuan [3][5] - The social security department emphasizes the importance of ensuring that retirees receive adequate pension benefits, even amidst slower wage growth and pension increase rates [3][5] - For retirees receiving provisional pensions, the recalculation process will typically result in a higher final pension amount than the provisional payment, leading to back payments [5][7] Individual Pension Impact - An example calculation shows that a retiree with 26 years of service and a contribution index of 1.2 would see a monthly back payment of approximately 63.96 yuan due to the increase in the pension calculation base [7] - The total back payment for this individual, assuming recalculation occurs in October, would amount to 575.64 yuan for nine months [7] - Individual pension adjustments will vary based on personal retirement circumstances, necessitating specific calculations for each retiree [7] Social Insurance Contribution Base - The social insurance contribution base for urban employees in Ningxia for 2025 is set at 8,258 yuan per month, with a lower limit of 4,955 yuan and an upper limit of 24,774 yuan [9][10] - Self-employed individuals can choose their pension contribution base within the specified limits, allowing for flexibility in payment schedules [9][10]

Group 1 - The average annual salary for employees in the city for 2024 is set at 102,480 yuan, with a monthly average of 8,540 yuan [2][14]. - The welfare treatment standards for 2025, including work injury insurance and various allowances, will be calculated based on the monthly average salary of 8,540 yuan, effective from January 1, 2025 [3]. Group 2 - The minimum and maximum contribution bases for social insurance fees for employers and employees are set at 5,124 yuan and 25,620 yuan, respectively [4][15]. - Individual businesses without employees and flexible employment individuals can choose a contribution base between 5,124 yuan and 25,620 yuan for basic pension insurance [4]. Group 3 - The funding standard for medical insurance for retired personnel and military retirees is set at 11,328 yuan annually, which breaks down to 944 yuan monthly [8]. - The funding standard for military retirees settled in the city is set at 17,568 yuan annually, or 1,464 yuan monthly [8]. Group 4 - The notification regarding these standards will take effect from October 1, 2025 [9].

Group 1 - The provincial departments have jointly announced the social insurance contribution wage base limits for 2025, with the upper limit set at 24,762 yuan and the lower limit at 4,952 yuan [1] - The contribution wage base is determined by the average monthly salary of the previous year, with adjustments made if the salary exceeds the upper limit or falls below the lower limit [1] - Flexible employment individuals can choose their contribution level within the announced limits based on their actual situation [1] Group 2 - To alleviate the financial burden on employers and employees due to the adjustment of contribution wage base limits, the departments have allowed for the payment of any additional amounts due by December 31, 2025, without incurring late fees or interest [1] - Employment support policies continue to be implemented, with various subsidies available for eligible enterprises and individuals, including one-time expansion subsidies and social insurance subsidies [2] - From January to August this year, the province has issued 160 million yuan in one-time expansion subsidies, 1.91 billion yuan in stable employment returns, and 2.928 billion yuan in social insurance subsidies [2]

Group 1 - The core viewpoint of the article emphasizes the importance of timely reporting of employee annual contribution wages by employers to tax authorities, as per the regulations set by the Tianjin tax bureau and other relevant departments [1] - Employers are required to report the annual contribution wages by the end of January each year, based on the actual average monthly salary of employees from the previous year, along with the minimum and maximum contribution standards [1][4] - The minimum and maximum contribution standards for social insurance from August 1, 2024, are set at 5013 yuan and 25065 yuan, respectively [2] Group 2 - The composition of contribution wages includes various components such as hourly wages, piecework wages, bonuses, allowances, subsidies, overtime pay, and special project wages, as defined by relevant regulations [5] - Welfare payments provided by employers, such as living hardship allowances and travel expenses, do not count towards the social insurance contribution base, with specific exceptions noted for heating subsidies and maternity leave payments [6][7] - Maternity benefits received by female employees during maternity leave are considered part of the contribution wage base, regardless of whether they are paid directly or through the employer [7]