青島:取暖費、公積金、托兒補助等不計入社保基數
齊魯人才網 . 2017-01-06發(fa)布

1月1日起,全市用人單位開始申報社會保險費繳費基數,本市近日下發了《關于規范社會保險費繳費基數申報核定有關問題的通知》。根據規定,應計入繳費基數的工資總額包括計時工資,計件工資,獎金,津貼和補貼,加班加點工資,特殊情況下支付的工資,其他工資,特殊項目構成的工資。新招職工繳費基數按起薪當月的工資收入確定。

不應計入(ru)繳費(fei)(fei)(fei)(fei)(fei)基數的(de)(de)(de)工(gong)(gong)(gong)(gong)(gong)資總額包括15項(xiang)內容:根據(ju)國務院有關(guan)規定發(fa)放的(de)(de)(de)創造發(fa)明獎、自(zi)然(ran)科學(xue)獎及(ji)教(jiao)練員(yuan)獎金(jin)(jin)等(deng);職(zhi)(zhi)(zhi)工(gong)(gong)(gong)(gong)(gong)生活困難補(bu)(bu)助、冬季取暖補(bu)(bu)貼、防暑降(jiang)溫費(fei)(fei)(fei)(fei)(fei)、嬰幼兒補(bu)(bu)貼(即托兒補(bu)(bu)助)等(deng)職(zhi)(zhi)(zhi)工(gong)(gong)(gong)(gong)(gong)保(bao)險福利(li)費(fei)(fei)(fei)(fei)(fei)用(yong);工(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)服(fu)、手套、解毒劑、清涼飲料(liao)等(deng)勞(lao)動(dong)(dong)保(bao)護的(de)(de)(de)各種(zhong)支(zhi)出(chu)(chu);有關(guan)離休、退(tui)休、退(tui)職(zhi)(zhi)(zhi)人員(yuan)待遇(yu)的(de)(de)(de)各項(xiang)支(zhi)出(chu)(chu);稿費(fei)(fei)(fei)(fei)(fei)、講課(ke)費(fei)(fei)(fei)(fei)(fei)及(ji)其(qi)他專門工(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)報酬;出(chu)(chu)差伙食(shi)補(bu)(bu)助費(fei)(fei)(fei)(fei)(fei)、誤餐補(bu)(bu)助、調動(dong)(dong)工(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)的(de)(de)(de)旅費(fei)(fei)(fei)(fei)(fei)和(he)(he)安家費(fei)(fei)(fei)(fei)(fei);對自(zi)帶(dai)工(gong)(gong)(gong)(gong)(gong)具(ju)、牲(sheng)畜(chu)來(lai)企(qi)(qi)業(ye)(ye)工(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)的(de)(de)(de)職(zhi)(zhi)(zhi)工(gong)(gong)(gong)(gong)(gong)所支(zhi)付(fu)(fu)的(de)(de)(de)工(gong)(gong)(gong)(gong)(gong)具(ju)、牲(sheng)畜(chu)等(deng)補(bu)(bu)償費(fei)(fei)(fei)(fei)(fei)用(yong);實行租賃經(jing)營單(dan)位的(de)(de)(de)承(cheng)租人風險性補(bu)(bu)償收入(ru);對購買本企(qi)(qi)業(ye)(ye)股(gu)(gu)票(piao)和(he)(he)債券的(de)(de)(de)職(zhi)(zhi)(zhi)工(gong)(gong)(gong)(gong)(gong)所支(zhi)付(fu)(fu)的(de)(de)(de)股(gu)(gu)息和(he)(he)利(li)息;解除(chu)勞(lao)動(dong)(dong)合同(tong)時由企(qi)(qi)業(ye)(ye)支(zhi)付(fu)(fu)的(de)(de)(de)醫療(liao)補(bu)(bu)助費(fei)(fei)(fei)(fei)(fei)、生活補(bu)(bu)助費(fei)(fei)(fei)(fei)(fei)及(ji)一(yi)次性支(zhi)付(fu)(fu)給(gei)職(zhi)(zhi)(zhi)工(gong)(gong)(gong)(gong)(gong)的(de)(de)(de)經(jing)濟(ji)補(bu)(bu)償金(jin)(jin);因錄用(yong)臨(lin)時工(gong)(gong)(gong)(gong)(gong)而在(zai)工(gong)(gong)(gong)(gong)(gong)資以外向提(ti)供勞(lao)動(dong)(dong)力單(dan)位支(zhi)付(fu)(fu)的(de)(de)(de)手續費(fei)(fei)(fei)(fei)(fei)和(he)(he)管理費(fei)(fei)(fei)(fei)(fei);支(zhi)付(fu)(fu)給(gei)家庭工(gong)(gong)(gong)(gong)(gong)人的(de)(de)(de)加(jia)工(gong)(gong)(gong)(gong)(gong)費(fei)(fei)(fei)(fei)(fei)和(he)(he)按(an)加(jia)工(gong)(gong)(gong)(gong)(gong)訂貨辦法支(zhi)付(fu)(fu)給(gei)承(cheng)包單(dan)位的(de)(de)(de)發(fa)包費(fei)(fei)(fei)(fei)(fei)用(yong);支(zhi)付(fu)(fu)給(gei)參加(jia)企(qi)(qi)業(ye)(ye)勞(lao)動(dong)(dong)的(de)(de)(de)在(zai)校學(xue)生的(de)(de)(de)補(bu)(bu)貼;由單(dan)位繳納的(de)(de)(de)各項(xiang)社會保(bao)險、住房公積金(jin)(jin);按(an)照國家政(zheng)策為職(zhi)(zhi)(zhi)工(gong)(gong)(gong)(gong)(gong)建(jian)立的(de)(de)(de)企(qi)(qi)業(ye)(ye)年金(jin)(jin)和(he)(he)補(bu)(bu)充醫療(liao)保(bao)險,其(qi)中單(dan)位按(an)政(zheng)策規定比(bi)例繳納部分(fen)。