Core Viewpoint - The article provides a detailed explanation of how social insurance fees are calculated for employees in Chongqing, including the components of the fees, the calculation methods, and how to check personal payment records. Group 1: Social Insurance Fee Components - The social insurance fees for employees generally include pension insurance, medical insurance (including maternity insurance), unemployment insurance, and work injury insurance [2][3]. - The monthly payment amount is calculated using the formula: Monthly Payment Amount = Monthly Payment Base × (Employer Contribution Rate + Employee Contribution Rate) [2]. Group 2: Contribution Rates - The contribution rates for various types of insurance are as follows: - Basic Pension Insurance: Employer 16%, Employee 8% - Basic Medical Insurance (including maternity): Employer 8.5% (0.5% for maternity), Employee 2% - Major Medical Mutual Insurance: Employer 1.5%, Employee 5 yuan per month - Unemployment Insurance: Employer 0.5%, Employee 0.5% - Work Injury Insurance: Employer 0.3%-2.2%, Employee does not contribute [3]. Group 3: Payment Base Determination - The payment base is determined based on the employee's declared salary, which is generally the average monthly salary of the previous year. New employees use their starting salary [5]. - If the declared salary is below 60% of the average salary, the base is set at 60% of the average. If it exceeds 300%, the base is capped at 300% of the average [5]. Group 4: 2024 Payment Base Limits - For 2024, the upper limit for the social insurance payment base in Chongqing is set at 21,793 yuan, while the lower limit is 4,359 yuan [6]. Group 5: Example Calculations - An example is provided where an employee with a declared salary of 4,200 yuan will have their payment base adjusted to 4,359 yuan due to being below the lower limit. The total monthly contributions are calculated accordingly [7][9]. - Another example shows an employee with a declared salary of 5,000 yuan, which falls within the limits, leading to a straightforward calculation of contributions [10]. Group 6: How to Check Payment Records - Employees can check their social insurance payment records through various online platforms, including: - Yukuai Ban APP - Chongqing Human Resources and Social Security App - Chongqing Medical Security Bureau WeChat account - Chongqing Taxation WeChat account - Electronic Taxation Bureau App [11][12][13].

Group 1 - The article discusses the adjustment of personal contribution levels for basic pension insurance in Zhejiang Province, effective from January 1, 2024, with eight tiers ranging from 200 to 7000 yuan per year [5] - The lowest tier of 200 yuan is designated for vulnerable groups such as low-income individuals, disabled persons, and those in extreme poverty, with the government covering this contribution [5] - The contribution methods differ between enterprise employees and rural residents, with enterprise contributions deducted by employers and rural residents having the option to pay through various online and offline channels [5] Group 2 - The article outlines the different reporting periods for contributions, with enterprise employees required to report monthly while rural residents report annually [5]

Core Viewpoint - The article discusses the establishment and improvement of new rural social pension insurance systems and urban resident social pension insurance systems in China, highlighting the combination of individual contributions, collective subsidies, and government support. Group 1: New Rural Social Pension Insurance - The new rural social pension insurance system is based on individual contributions, collective assistance, and government subsidies [3] - Individuals aged 16 and above, excluding students, who are not covered by the basic pension insurance system can participate in the rural pension insurance at their place of residence [5] Group 2: Urban Resident Social Pension Insurance - The urban resident social pension insurance system can be merged with the new rural social pension insurance based on local government decisions [3] - Similar to rural insurance, individuals aged 16 and above who are not part of the basic pension insurance system can enroll in urban resident pension insurance [5] Group 3: Contribution Standards - For enterprise employee basic pension insurance, the employer's contribution rate is 16% and the employee's contribution rate is 8% [6] - Individual contributors to the pension insurance can choose a contribution base between 60% and 300% of the average wage of urban employees from the previous year [7] Group 4: Contribution Levels for Rural Residents - In Shaanxi, the personal contribution levels for rural resident pension insurance are set at ten different tiers ranging from 300 to 6000 yuan annually [8] Group 5: Payment Methods - Contributions for enterprise employee basic pension insurance can be made through various online and offline channels, with employers responsible for withholding and paying the contributions [9] - Urban resident pension insurance contributions can also be made through similar online and offline channels [10]