In Ma'anshan, Anhui, since January 1, 2025, the contribution base for flexible employees' basic endowment insurance has adopted a unified upper and lower limit method, eliminating fixed contribution levels. The upper limit is 300% of the average social wage, and the lower limit is 60% of the average social wage, with payers freely choosing within this range. As of 2024, the upper limit of the social security contribution base in Ma'anshan was 20,094 yuan/month, calculated based on 300% of the average monthly wage of 6,698.08 yuan for all employees in urban units in Anhui Province in 2022. Since 21,600 yuan exceeds this upper limit of 20,094 yuan, if it were calculated according to the previous fixed level setting (no longer applicable in 2025), it would be higher than the highest level (300%).
Before the policy change in 2025, Ma'anshan set 9 contribution levels for flexible employees' endowment insurance, corresponding to different percentages of the average monthly wage of all employees in urban units in the province in 2022, with the highest level being 300%, which was 20,094 yuan/month. The specific levels were as follows:
- 60% level: 4,019 yuan/month, calculated as 6,698.08×60%.
- 70% level: 4,689 yuan/month, calculated as 6,698.08×70%.
- 80% level: 5,358 yuan/month, calculated as 6,698.08×80%.
- 90% level: 6,028 yuan/month, calculated as 6,698.08×90%.
- 100% level: 6,698 yuan/month, calculated as 6,698.08×100%.
- 110% level: 7,368 yuan/month, calculated as 6,698.08×110%.
- 125% level: 8,373 yuan/month, calculated as 6,698.08×125%.
- 200% level: 13,396 yuan/month, calculated as 6,698.08×200%.
- 300% level: 20,094 yuan/month, calculated as 6,698.08×300%.
In conclusion, as of 2025, there are no fixed contribution levels in Ma'anshan, and 21,600 yuan exceeds the upper limit of the contribution base. When paying social security, it is recommended that you consult the local social security department or relevant official channels in a timely manner to understand the latest policy details and ensure accurate payment.