欢迎扫描下方二维码关注： 2025年9月，重庆市明确2025年度社保缴费基数上限为22017元、下限为4404元。用人单位2025年1-9月暂按2024年度缴 费基数上下限申报缴费， 10月1日起执行新的上下限标准后，需要对部分职工2025年1-9月的社保费进行补差。 哪些情况需要 补差？参保单位应该如何操作？小编一文为您讲清。 哪些情况需要补差 2025年1-9月期间，单位职工社保缴费工资低于4404元（2025年社保缴费基数下限）或高于21793元（2024年社保缴费基数 上限）的，需要对2025年1-9月份的社保费进行补差。 22000元作为缴费基数，同时需要对1-9月的社保费进行补差。 情况二 工资低于2025年下限 陈某2025年申报的缴费工资为4370元，超过了2024年社保缴费基数下限4359元，则2025年1-9月是按照其实际申报工资缴 费。2025年度缴费基数上下限发布后，4370低于2025年下限4404元，则2025年10月后以4404元作为缴费基数，同时需要对1-9月 社保费进行补差。 情况三 工资处于2025年下限和 2024年上限之间 张某2025年缴费申报工资为6000元，处于2 ...

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].