In Fujian Zhangzhou, the social security contribution base of 18400 yuan likely corresponds to the 300% contribution grade. Here's the breakdown:
- Determination of contribution grade: The contribution base is determined with reference to the average monthly salary of employees in all urban units in Fujian Province in the previous year. Usually, the upper limit of the contribution base is set at 300% of the average monthly salary of employees in all urban units in the previous year in the province. Given that 18400 yuan is relatively high, it's very likely to fall into the 300% grade.
- Proportional relationship: For example, if the average monthly salary of employees in all urban units in the previous year in the province is X yuan, then the upper limit of the contribution base is 3X yuan. If calculated based on the data in 2024, the upper limit of the contribution base for urban employee basic medical insurance (including maternity insurance) in Fujian Province in 2024 is 22164 yuan, which also reflects the setting principle of the upper limit of the contribution base at 300% of the average salary.
- Differences among various insurances: Although the social security contribution base of 18400 yuan may generally belong to the 300% grade, it should be noted that there are differences in the contribution ratios of different social insurance types. For instance, for endowment insurance, the employer usually contributes 16% of the contribution base, and the individual contributes 8%; for medical insurance, the employer contributes a certain percentage (such as around 10%, with specific ratios varying by region), and the individual contributes 2%, etc.
In conclusion, a social security contribution base of 18400 yuan in Zhangzhou, Fujian, is likely to be the highest 300% contribution grade. However, specific details can be further verified by consulting the local social security department.
