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社会保险费缴费基数结算补缴
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社保缴费基数上下限发布后,用人单位如何申报补差?如何在电子税务局App中进行2025年社会保险费缴费基数结算补缴
蓝色柳林财税室· 2025-10-18 01:55
Core Points - The article discusses the new social insurance contribution base limits for Chongqing in 2025, with an upper limit of 22,017 yuan and a lower limit of 4,404 yuan, effective from October 1, 2025 [1][11]. Group 1: Situations Requiring Adjustment - Contributions for employees whose declared wages are below 4,404 yuan or above 21,793 yuan (2024 limit) during January to September 2025 will require adjustments [2]. - Example 1: An employee with a declared wage of 22,000 yuan will have their contributions adjusted to the 2024 upper limit of 21,793 yuan for the first nine months, and then will use 22,000 yuan from October onwards [4]. - Example 2: An employee with a declared wage of 4,370 yuan will have their contributions adjusted to the 2025 lower limit of 4,404 yuan from October, with adjustments needed for the first nine months [5]. - Example 3: An employee with a declared wage of 6,000 yuan falls between the 2025 lower limit and the 2024 upper limit, thus no adjustments are necessary [6]. Group 2: Adjustment Process - The system will generate adjustment data starting from October 1, and it is recommended to begin the contribution declaration process after October 15 [6]. - The first step involves logging into the electronic tax bureau and navigating to the social insurance contribution declaration section [6]. - The system will automatically display the data to be declared, including the contribution amounts for October and the adjustment amounts for January to September [6][14]. - A maximum of 49 entries can be declared at once; if there are more, they must be submitted in batches [7]. - After successful declaration, the system will prompt for payment, which can be completed by selecting a payment method [8].
2025年用人单位社会保险费缴费基数结算补缴如何操作?一图讲清快收藏↓
蓝色柳林财税室· 2025-10-16 00:57
Core Viewpoint - The article discusses the new social insurance contribution base limits for 2025 in Ningbo, Zhejiang Province, highlighting the lower limit of 4,986 yuan/month and the upper limit of 25,299 yuan/month, along with the initiation of the settlement and supplementary payment process for social insurance fees in October 2025 [3]. Summary by Sections Social Insurance Contribution Base - The lower limit for social insurance contributions in 2025 is set at 4,986 yuan/month, while the upper limit is 25,299 yuan/month [3]. Payment Settlement Process - The settlement and supplementary payment for social insurance fees in Ningbo will officially start in October 2025 [3]. - The process involves logging into the electronic tax bureau, confirming the declaration, and completing the payment through the designated interface [4][5][6][7]. Declaration and Payment Steps - Users must log in to the electronic tax bureau, navigate to the social insurance fee declaration section, and verify the data before submitting [4][5]. - After submission, users will be directed to the payment interface to select a payment method and complete the transaction [5][7]. Additional Information - The article provides detailed steps for both the electronic tax bureau and the social insurance fee management client, ensuring users can efficiently manage their declarations and payments [6][7].