Group 1 - The article discusses the importance of accurate social security payment wage declarations by employers in Chongqing for the year 2026, which must be completed by the end of March [1] - It highlights that the accuracy of these declarations directly impacts employees' pension and medical insurance benefits [1] - Common questions regarding which types of income should be included in the total wage amount are addressed [1] Group 2 - Maternity allowances received by female employees during maternity leave are considered part of the total wage and should be included in the wage statistics [1] - Various allowances such as travel expenses, insurance fees, and meal allowances are also categorized as part of the total wage if they are considered labor remuneration [3][4] - The article specifies that commercial insurance purchased by employers for employees is classified as labor remuneration and must be included in wage statistics [3][4]

Core Points - The article discusses the annual social insurance payment declaration period for 2025, which is from June 10 to July 25, 2025 [2][27] - It emphasizes the importance of completing the annual payment base declaration, as failure to do so will prevent the unit from processing payments in July [2][27] Summary by Sections Declaration Process - Units must declare the 2025 annual social insurance payment based on the average monthly salary of insured employees from the previous year [17] - There are two modules for declaration: "Annual Payment Salary Declaration" for the 2025 salary and "Annual Payment Salary Adjustment" for the 2024 salary [17][18] Payment Adjustment - For social insurance fees incurred before January 1, 2024, units must apply to the relevant departments for the amount owed before declaring [6][12] - For fees incurred after January 1, 2024, units can declare through the "Daily Declaration" module in the client system [6][7] New Employees - New employees' salaries must be declared through the "Annual Payment Salary Declaration" module during the concentrated declaration period [19] - If a unit has not declared the salaries of new employees during the concentrated period, they can do so from August 10 to 25 [19] Channels for Declaration - Units can declare through various channels including the social insurance management client, electronic tax bureau, and tax service halls [14] Record Keeping - Units can check their declaration records and payment statuses through the client system [23]

Core Points - The article discusses the annual social insurance fee declaration process for employers in Beijing for the year 2025, including the declaration period and operational guidelines for using the social insurance fee management client [2][3]. Declaration Period and Modules - The declaration period for the 2025 annual social insurance fee is from June 10 to July 25, 2025 [2]. - Employers must use the "Annual Payment Wage Declaration" module during the concentrated declaration period and the "Annual Payment Wage Adjustment" module during non-concentrated periods [3]. Application Scenarios - Employers are required to declare the annual payment wage based on the average monthly wage of insured employees from the previous year [4]. - The system allows for adjustments to the annual payment wage outside the declaration period for new employees or wage changes [15]. Operational Process - Employers can choose to declare by insurance type or by personnel [7]. - The system supports adding employee information through single entry, external file import, or batch addition [12][14]. - Employers can modify the new payment wage directly in the list and submit the declaration once confirmed [15]. Declaration Records - After submission, employers can check the status of their declarations, which can be "Processing," "All Successful," "All Failed," or "Partially Successful" [18][20][22]. - The system provides options to query the latest declaration status and view detailed records of past declarations [25].