Notice on the increase of the social security payment base and the reduction of the salary in hand in January 2023

Minimum wage rises

These benefits will be affected

1. Impact on enterprises and workers

1 Overtime pay and social security payment base : With the increase of minimum wage, the minimum calculation of overtime wages The base and the minimum calculation base of social insurance premiums should also be increased accordingly.

2. Earned salary : For some grassroots workers, their salary standard is the local minimum wage standard. The adjustment of the minimum wage will, to a certain extent, promote enterprises to increase the salaries of grassroots employees.

2. Wages during the probationary period

According to Article 20 of the " Labor Contract Law ":

• The salary of the laborer during the probationary period shall not be lower than the minimum wage contract or % of the minimum wage contract for the same position in the unit , must not be lower than the minimum wage standard where the employer is located.

三、经济补偿金标准

根据《劳动合同法实施条例》第二十七条规定：

• 劳动合同法第四十七条规定的经济补偿的月工资按照劳动者应得工资计算, including hourly wages or piece-rate wages and monetary income such as bonuses, allowances and subsidies.

• The laborer’s average wage in the 12 months before the labor contract is terminated or terminated is lower than the local minimum wage standard. If the laborer has worked for less than 12 months, the average salary shall be calculated according to the actual number of months worked.

四、非全日制用工劳动报酬

根据《劳动合同法》第七十二条规定：

• 非全日制用工小时计酬标准不It may not be lower than the minimum hourly wage standard stipulated by the people's government of the place where the employer is located.

五、劳务派遣人员待岗工资

《劳动合同法》第五十八条第二款规定：

• 劳务派遣单位应当与被派遣劳动者订立二年以上的固定期限劳动合同，按Monthly payment of labor remuneration.

• When the dispatched workers are not working, the labor dispatch unit shall pay them monthly according to the minimum wage standard stipulated by the local people’s government.

六、医疗期工资待遇

根据《关于贯彻执行〈中华人民共和国劳动法〉若干问题的意见》（劳部发〔1995〕309号）规定：

• 职工患病或非因工负伤治疗期间During the prescribed medical period, the enterprise shall pay sick leave wages or disease relief expenses according to relevant regulations. The sick leave wages or disease relief expenses may be paid lower than the local minimum wage standard, but cannot be lower than 80% of the minimum wage standard.

七、停工停产工资

根据《工资支付暂行规定》第十二条规定：

• 非因劳动者原因造成单位停工、停产在一个工资支付周期内的，用人单位应按劳动合同规定的标准Pay workers wages.

• 超过一个工资支付周期的，若劳动者提供了正常劳动，则支付给劳动者的劳动报酬不得低于当地的最低工资标准；若劳动者没有提供正常劳动，应当向职工发放生活费，且 not less than 80% of the minimum wage.

八、劳动者工资扣除

《工资支付暂行规定》第十六条规定：

• 因劳动者本人原因给用人单位造成经济损失的，用人单位可按照劳动合同的约定要求其赔偿经济损失。

• Compensation for economic losses may be deducted from the wages of the workers themselves. However, the monthly deduction shall not exceed 20% of the employee's salary for the month.

• If the remaining wages after deductions are lower than the local monthly minimum wage standard, will be paid according to the minimum wage standard.

九、集体劳动合同工资待遇

《劳动合同法》第五十五条第一款规定：

• 集体合同中劳动报酬和劳动条件等标准不得低于当地人民政府规定的最低标准。

• The standards of labor remuneration and working conditions in the labor contract signed by the employer and the laborer shall not be lower than the standards stipulated in the collective contract.

The following 8 types of wages need to be included in the social security payment base:

Be vigilant! These 7 situations are illegal!

Enterprises please check yourself!

Source: State Administration of Taxation, Hebei Provincial Department of Human Resources and Social Security, Taxation Frontline, 51 Social Security Network, Daily Word Tax

Editor: New Media Department

E-mail: cfo@xinlicai.com.cn

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