In 2025, the upper limit of the social security contribution base in Lianyungang, Jiangsu is 28800 yuan, and 21400 yuan is below this upper limit but belongs to a relatively high contribution base level. Here's an elaboration:
- Calculation principle: The social security contribution base is determined based on the average monthly wage of employees in the previous year. Usually, the upper limit is set at 300% of the average monthly wage of on-the-job employees in the province or city in the previous year. If the employee's wage exceeds this upper limit, the part above it is not included in the contribution base. The lower limit is set at 60% of the average monthly wage of on-the-job employees in the province or city in the previous year. For example, if the average monthly wage of on-the-job employees in the previous year in a certain area is X yuan, the upper limit of the contribution base is 3X yuan, and the lower limit is 0.6X yuan.
- Impact on contributions:
- For employees: With a contribution base of 21400 yuan, in terms of pension insurance, if the individual contribution rate is 8%, the individual needs to contribute 21400×8% = 1712 yuan per month. In medical insurance, if the individual contribution rate is 2%, the individual needs to contribute 21400×2% = 428 yuan per month. In unemployment insurance, if the individual contribution rate is 0.5%, the individual needs to contribute 21400×0.5% = 107 yuan per month.
- For employers: In pension insurance, if the employer contribution rate is 16%, the employer needs to contribute 21400×16% = 3424 yuan per month. In medical insurance, if the employer contribution rate is 6.5%, the employer needs to contribute 21400×6.5% = 1391 yuan per month. In unemployment insurance, if the employer contribution rate is 0.5%, the employer needs to contribute 21400×0.5% = 107 yuan per month. In addition, for industrial injury insurance, the contribution rate varies according to the industry risk level of the unit. For example, if the contribution rate is 0.7%, the employer needs to contribute 21400×0.7% = 149.8 yuan per month.
- Impact on benefits:
- Pension: When calculating the pension, a higher contribution base like 21400 yuan generally leads to a higher pension amount in the future. Because the pension calculation is related to factors such as the contribution base and contribution years. A higher contribution base means more contributions are made during the working period, and the pension amount will be relatively higher when retiring.
- Medical insurance: For medical insurance, a higher contribution base may also be related to a higher reimbursement ceiling and better medical insurance treatment in some cases, but the specific regulations vary by region. For example, in some places, the upper limit of medical insurance reimbursement for employees with a higher contribution base may be higher.
In conclusion, a social security contribution base of 21400 yuan in Lianyungang, Jiangsu represents a relatively high contribution level. It not only means higher current contributions for both employees and employers but also has a positive impact on future social security benefits such as pensions and medical insurance treatment.
