Notice of Beijing Municipal Bureau of Human Resources and Social Security and other departments on unifying the upper and lower limits of the wage base for social insurance contributions in 2024

Jing Ren She Fa [2024] No.12

  In order to ensure that the insured units and individuals in this Municipality pay the social insurance premiums in 2024 in full and on time, the upper and lower limits of the wage base of various social insurance contributions are hereby notified as follows:

  1. Since July 2024, the upper limit of the monthly payment base for the basic old-age insurance, unemployment insurance, industrial injury insurance and basic medical insurance (including maternity) for enterprise employees in this city in 2024 is determined to be 35,283 yuan, and the lower limit of the monthly payment base is 6,821 yuan.

  Second, since July, 2024, individuals who file in their personal capacity in social insurance agencies such as city and district human resources public service centers, and who participate in social insurance, as well as individuals who pay social insurance in various street (township) convenience service centers, can choose between the lower limit and the upper limit of the old-age insurance payment for enterprise employees. If the application procedures are not completed on schedule, the base of social insurance payment in 2024 will be determined according to the base of my previous year. If it is lower than the lower limit of employee pension insurance payment and unemployment insurance payment, the following limit will be used as the base of payment.

  1. If the upper limit of the monthly payment base of basic old-age insurance and unemployment insurance is 35,283 yuan, the insured person will pay the basic old-age insurance premium of 7,056.6 yuan and unemployment insurance premium of 352.83 yuan.

  2. If calculated according to the lower limit of 6,821 yuan for the basic old-age insurance and unemployment insurance, the insured person will pay 1,364.2 yuan for the basic old-age insurance and 68.21 yuan for the unemployment insurance.

  Three, since July 2024, in the city, district human resources public service center and other social insurance agencies in their personal capacity, and individuals who participate in social insurance, as well as individuals who pay social insurance in various street (township) convenience service centers, pay the basic medical insurance premium of 576.32 yuan per month.

  4. Since July 2024, the upper limit of the monthly payment base of the basic old-age insurance for employees of government agencies and institutions in this city in 2024 is determined to be 35,283 yuan, and the lower limit of the monthly payment base is 7,057 yuan.

  This is for your information.

Beijing Municipal Bureau of Human Resources and Social Security    

Beijing Municipal Medical Security Bureau    

State Taxation Administration of The People’s Republic of China Beijing Municipal Taxation Bureau    

July 26, 2024