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2024 年度企业职工养老保险缴费基数调整注意事项

发布时间：2024-10-25 16:24:15

1.适用情形和条件：

仅针对企业职工养老保险，注意不能修改其他险种；

仅针对年初暂按预估下限(4638.88)申报了缴费基数的进行缴费基数调低；

只有要申请退付与社平工资下限(4559)差额部分的，需要进行缴费基数调整，不申请退费的，无需调整。

2.功能模块:【年度缴费工资调整】，注意不能修改其他险种。

3.调整时间:2024年10月8日-2024年10月31日(可延长至11月15 日)

4.职责分工:养老经办机构负责1-3月缴费基数调整，税务部门负责4月及之后的缴费基数调整。

5.调整流程：涉及1-3月缴费基数调整的，需先在养老经办办理缴费基数调整并退费后，再向税务部门申请后续缴费基数调整。为确保缴费基数调整一致，经与市养老经办协商，以缴费单位在养老经办基数调整时的申报工资导入表和退费表作为业务衔接资料。

(1) 缴费单位向税务部门申请缴费基数调整时应提供在养老经办办理基数调整的证明资料：一是打印向养老经办提交的申报工资导入表--《申报工资导入模板》并盖章，注意需在“缴费工资”(调整后工资)后补充“原缴费工资”，便于跟税务调整数据进行核对；二是养老经办办理的1-3月退费表。

(2) 已在养老经办完成基数调整并退费的，税务部门依申请进行4月及以后缴费基数调整。缴费单位应提供数据导入的电子表--《单位社保费年度缴费工资申报(分险种)导入模板》。税务《单位社保费年度缴费工资申报(分险种)导入模板》与经办《申报工资导入模板的人员工资调整信息应保持一致。

原创文章，转载请注明： 转载自西安工商注册_西安代理记账_西安执照代办_慧企企管

本文链接地址: 2024 年度企业职工养老保险缴费基数调整注意事项

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下一篇： 2024年五险一金缴费基数上下限

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