1月1日起,全市用人單位開始申報社會保險費繳費基數,本市近日下發了《關于規范社會保險費繳費基數申報核定有關問題的通知》。根據規定,應計入繳費基數的工資總額包括計時工資,計件工資,獎金,津貼和補貼,加班加點工資,特殊情況下支付的工資,其他工資,特殊項目構成的工資。新招職工繳費基數按起薪當月的工資收入確定。
不應計入繳(jiao)(jiao)費(fei)(fei)(fei)(fei)(fei)基(ji)數(shu)的(de)(de)(de)工(gong)(gong)(gong)(gong)資總(zong)額包括15項(xiang)內容:根據國務(wu)院有關(guan)規(gui)定(ding)發放的(de)(de)(de)創造發明獎、自(zi)然科學獎及教練員獎金等;職(zhi)工(gong)(gong)(gong)(gong)生活(huo)困(kun)難補(bu)(bu)(bu)(bu)(bu)助、冬季取暖補(bu)(bu)(bu)(bu)(bu)貼、防暑降溫費(fei)(fei)(fei)(fei)(fei)、嬰(ying)幼(you)兒(er)補(bu)(bu)(bu)(bu)(bu)貼(即(ji)托兒(er)補(bu)(bu)(bu)(bu)(bu)助)等職(zhi)工(gong)(gong)(gong)(gong)保(bao)險(xian)福利費(fei)(fei)(fei)(fei)(fei)用;工(gong)(gong)(gong)(gong)作服、手(shou)套(tao)、解(jie)(jie)毒(du)劑、清涼飲料等勞動(dong)(dong)保(bao)護的(de)(de)(de)各(ge)(ge)種(zhong)支(zhi)(zhi)(zhi)(zhi)出(chu);有關(guan)離休、退(tui)休、退(tui)職(zhi)人(ren)員待遇的(de)(de)(de)各(ge)(ge)項(xiang)支(zhi)(zhi)(zhi)(zhi)出(chu);稿(gao)費(fei)(fei)(fei)(fei)(fei)、講課費(fei)(fei)(fei)(fei)(fei)及其他專門工(gong)(gong)(gong)(gong)作報酬;出(chu)差伙食(shi)補(bu)(bu)(bu)(bu)(bu)助費(fei)(fei)(fei)(fei)(fei)、誤餐補(bu)(bu)(bu)(bu)(bu)助、調動(dong)(dong)工(gong)(gong)(gong)(gong)作的(de)(de)(de)旅(lv)費(fei)(fei)(fei)(fei)(fei)和(he)(he)安(an)家費(fei)(fei)(fei)(fei)(fei);對自(zi)帶工(gong)(gong)(gong)(gong)具、牲畜來(lai)企(qi)業(ye)工(gong)(gong)(gong)(gong)作的(de)(de)(de)職(zhi)工(gong)(gong)(gong)(gong)所支(zhi)(zhi)(zhi)(zhi)付的(de)(de)(de)工(gong)(gong)(gong)(gong)具、牲畜等補(bu)(bu)(bu)(bu)(bu)償費(fei)(fei)(fei)(fei)(fei)用;實行租(zu)賃經(jing)營單位(wei)的(de)(de)(de)承租(zu)人(ren)風險(xian)性補(bu)(bu)(bu)(bu)(bu)償收入;對購買本企(qi)業(ye)股票和(he)(he)債(zhai)券的(de)(de)(de)職(zhi)工(gong)(gong)(gong)(gong)所支(zhi)(zhi)(zhi)(zhi)付的(de)(de)(de)股息和(he)(he)利息;解(jie)(jie)除勞動(dong)(dong)合同時(shi)由企(qi)業(ye)支(zhi)(zhi)(zhi)(zhi)付的(de)(de)(de)醫(yi)療(liao)補(bu)(bu)(bu)(bu)(bu)助費(fei)(fei)(fei)(fei)(fei)、生活(huo)補(bu)(bu)(bu)(bu)(bu)助費(fei)(fei)(fei)(fei)(fei)及一次性支(zhi)(zhi)(zhi)(zhi)付給(gei)職(zhi)工(gong)(gong)(gong)(gong)的(de)(de)(de)經(jing)濟(ji)補(bu)(bu)(bu)(bu)(bu)償金;因錄用臨時(shi)工(gong)(gong)(gong)(gong)而在(zai)工(gong)(gong)(gong)(gong)資以(yi)外向提供勞動(dong)(dong)力單位(wei)支(zhi)(zhi)(zhi)(zhi)付的(de)(de)(de)手(shou)續費(fei)(fei)(fei)(fei)(fei)和(he)(he)管理費(fei)(fei)(fei)(fei)(fei);支(zhi)(zhi)(zhi)(zhi)付給(gei)家庭工(gong)(gong)(gong)(gong)人(ren)的(de)(de)(de)加(jia)工(gong)(gong)(gong)(gong)費(fei)(fei)(fei)(fei)(fei)和(he)(he)按(an)加(jia)工(gong)(gong)(gong)(gong)訂貨辦(ban)法支(zhi)(zhi)(zhi)(zhi)付給(gei)承包單位(wei)的(de)(de)(de)發包費(fei)(fei)(fei)(fei)(fei)用;支(zhi)(zhi)(zhi)(zhi)付給(gei)參加(jia)企(qi)業(ye)勞動(dong)(dong)的(de)(de)(de)在(zai)校學生的(de)(de)(de)補(bu)(bu)(bu)(bu)(bu)貼;由單位(wei)繳(jiao)(jiao)納(na)的(de)(de)(de)各(ge)(ge)項(xiang)社會保(bao)險(xian)、住房(fang)公積金;按(an)照國家政(zheng)策(ce)為職(zhi)工(gong)(gong)(gong)(gong)建立(li)的(de)(de)(de)企(qi)業(ye)年(nian)金和(he)(he)補(bu)(bu)(bu)(bu)(bu)充醫(yi)療(liao)保(bao)險(xian),其中單位(wei)按(an)政(zheng)策(ce)規(gui)定(ding)比例繳(jiao)(jiao)納(na)部分(fen)。
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