In Jiangsu Yangzhou, a social security base of 21,600 yuan is a relatively high standard, typically corresponding to employees with high income levels. Here are the details:
- Determination basis: Social security bases in Yangzhou are determined with reference to the average wage of employees in the previous year. When an employee's wage exceeds 300% of the average wage of employees in the previous year in Yangzhou, the social security contribution is calculated based on 300% of the average wage, which is the upper limit of the social security base. If the average wage in Yangzhou is such that 300% of it is close to 21,600 yuan, this figure becomes the upper limit for high - income earners to calculate social security contributions.
- Scope of application: This standard mainly applies to employees with high - income jobs in enterprises, such as senior management in some large enterprises, high - tech professionals with high salaries, and employees in high - profit industries. For example, in the financial, high - tech, and high - end manufacturing industries in Yangzhou, some employees' income levels may reach or exceed the threshold corresponding to a social security base of 21,600 yuan.
- Impact on contributions:
- For employees: If the social security base is 21,600 yuan, employees need to pay a relatively high amount of social security contributions. For example, in pension insurance, if the individual contribution rate is 8%, the monthly pension insurance contribution is 21,600×8% = 1728 yuan. In medical insurance, if the individual contribution rate is 2%, the monthly medical insurance contribution is 21,600×2% = 432 yuan. Although the current contribution amount is high, it will also bring relatively high pension and medical benefits in the future.
- For employers: Employers also need to pay a large amount of social security contributions according to this base. For example, in pension insurance, if the employer contribution rate is 16%, the monthly pension insurance contribution for each employee is 21,600×16% = 3456 yuan. In addition, there are also contributions for unemployment insurance, work - related injury insurance, and maternity insurance, which increases the labor cost of employers.
In general, a social security base of 21,600 yuan in Yangzhou is for high - income groups. While it means higher current contributions, it also provides more substantial social security benefits in the future. At the same time, it also has an impact on the labor cost of employers. When understanding and calculating social security contributions, both employees and employers should pay attention to relevant policies and contribution ratios to ensure the normal payment and enjoyment of social security benefits.