Summary of Key Points Core Viewpoint The article discusses the updated contribution limits for basic pension, unemployment, and work injury insurance for employees in 2025, along with the procedures for employers to report and pay social insurance contributions. Group 1: Contribution Limits - The upper limit for the monthly contribution base for basic pension, unemployment, and work injury insurance is set at 22,938 yuan, while the lower limit is 4,588 yuan for 2025 [1]. - The contribution base for basic medical insurance (including maternity insurance) will be determined by each planning area [1]. Group 2: Reporting and Payment Procedures - Employers must report monthly contribution wages to the tax department by the 25th of each month. If there are no changes in employee numbers or contribution wages from the previous month, re-reporting is not necessary [2]. - Employers can handle social insurance fee management through the social insurance fee management client or the electronic tax bureau, with options for in-person processing at local tax service centers [2]. - The process for reporting contribution wages includes updating employee information, adding employee data, and adjusting new contribution wages either individually or in bulk [4][6][7]. Group 3: Payment Methods - Employers can select payment methods such as "third-party agreement payment" or "bank voucher payment" after verifying their payment information [11][16]. - The payment process requires employers to confirm the payment details and enter a declaration password to proceed with the payment [11][16].

Group 1 - The core point of the article is the announcement of the social insurance contribution base limits for 2025 in Sichuan Province, with the upper limit set at 22,938 yuan/month and the lower limit at 4,588 yuan/month for basic pension, unemployment, and work injury insurance [3] - Employers are required to report monthly contribution wages to the tax department by the 25th of each month, and if there are no changes in employee numbers or wages, they do not need to re-report [4] - Tax authorities will conduct adjustments based on the newly published contribution base limits, and employers must complete any necessary supplementary payments promptly [3][4] Group 2 - The process for employers to declare and pay social insurance contributions through the electronic tax bureau includes several steps, starting with logging in and selecting the appropriate options for wage declaration [5][11] - Employers can add employee information through various methods, including importing from external files or selecting from existing employees [6][7][8][9] - After submitting the wage declaration, employers must confirm the information and proceed to the payment page to complete the social insurance fee payment [13][14]