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發布(bu)

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(bu)應計入繳費(fei)(fei)基(ji)數的(de)(de)(de)(de)(de)(de)(de)(de)(de)工(gong)(gong)(gong)(gong)(gong)資總額包括15項內容(rong):根據(ju)國(guo)務(wu)院有(you)關(guan)規定發放的(de)(de)(de)(de)(de)(de)(de)(de)(de)創造發明獎(jiang)、自(zi)然科學獎(jiang)及教練(lian)員獎(jiang)金等;職工(gong)(gong)(gong)(gong)(gong)生活(huo)困難補(bu)(bu)助(zhu)(zhu)、冬(dong)季取暖補(bu)(bu)貼、防暑降溫費(fei)(fei)、嬰幼(you)兒補(bu)(bu)貼(即托兒補(bu)(bu)助(zhu)(zhu))等職工(gong)(gong)(gong)(gong)(gong)保(bao)險福利(li)費(fei)(fei)用(yong);工(gong)(gong)(gong)(gong)(gong)作服、手套、解毒劑、清涼(liang)飲料等勞動(dong)保(bao)護的(de)(de)(de)(de)(de)(de)(de)(de)(de)各種支(zhi)出;有(you)關(guan)離休(xiu)、退休(xiu)、退職人(ren)員待遇的(de)(de)(de)(de)(de)(de)(de)(de)(de)各項支(zhi)出;稿(gao)費(fei)(fei)、講課費(fei)(fei)及其他專門(men)工(gong)(gong)(gong)(gong)(gong)作報酬;出差伙食補(bu)(bu)助(zhu)(zhu)費(fei)(fei)、誤餐補(bu)(bu)助(zhu)(zhu)、調動(dong)工(gong)(gong)(gong)(gong)(gong)作的(de)(de)(de)(de)(de)(de)(de)(de)(de)旅費(fei)(fei)和(he)安家(jia)(jia)費(fei)(fei);對自(zi)帶工(gong)(gong)(gong)(gong)(gong)具、牲畜來企(qi)業工(gong)(gong)(gong)(gong)(gong)作的(de)(de)(de)(de)(de)(de)(de)(de)(de)職工(gong)(gong)(gong)(gong)(gong)所支(zhi)付(fu)(fu)的(de)(de)(de)(de)(de)(de)(de)(de)(de)工(gong)(gong)(gong)(gong)(gong)具、牲畜等補(bu)(bu)償(chang)費(fei)(fei)用(yong);實行租賃經(jing)營(ying)單(dan)位的(de)(de)(de)(de)(de)(de)(de)(de)(de)承租人(ren)風險性(xing)補(bu)(bu)償(chang)收入;對購買(mai)本企(qi)業股(gu)票和(he)債(zhai)券的(de)(de)(de)(de)(de)(de)(de)(de)(de)職工(gong)(gong)(gong)(gong)(gong)所支(zhi)付(fu)(fu)的(de)(de)(de)(de)(de)(de)(de)(de)(de)股(gu)息和(he)利(li)息;解除勞動(dong)合同(tong)時由企(qi)業支(zhi)付(fu)(fu)的(de)(de)(de)(de)(de)(de)(de)(de)(de)醫療(liao)補(bu)(bu)助(zhu)(zhu)費(fei)(fei)、生活(huo)補(bu)(bu)助(zhu)(zhu)費(fei)(fei)及一(yi)次性(xing)支(zhi)付(fu)(fu)給(gei)職工(gong)(gong)(gong)(gong)(gong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)經(jing)濟補(bu)(bu)償(chang)金;因(yin)錄用(yong)臨時工(gong)(gong)(gong)(gong)(gong)而在工(gong)(gong)(gong)(gong)(gong)資以外向提供勞動(dong)力單(dan)位支(zhi)付(fu)(fu)的(de)(de)(de)(de)(de)(de)(de)(de)(de)手續費(fei)(fei)和(he)管理費(fei)(fei);支(zhi)付(fu)(fu)給(gei)家(jia)(jia)庭工(gong)(gong)(gong)(gong)(gong)人(ren)的(de)(de)(de)(de)(de)(de)(de)(de)(de)加(jia)工(gong)(gong)(gong)(gong)(gong)費(fei)(fei)和(he)按加(jia)工(gong)(gong)(gong)(gong)(gong)訂貨辦(ban)法支(zhi)付(fu)(fu)給(gei)承包單(dan)位的(de)(de)(de)(de)(de)(de)(de)(de)(de)發包費(fei)(fei)用(yong);支(zhi)付(fu)(fu)給(gei)參加(jia)企(qi)業勞動(dong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)在校學生的(de)(de)(de)(de)(de)(de)(de)(de)(de)補(bu)(bu)貼;由單(dan)位繳納的(de)(de)(de)(de)(de)(de)(de)(de)(de)各項社會保(bao)險、住房公積金;按照(zhao)國(guo)家(jia)(jia)政策(ce)(ce)為(wei)職工(gong)(gong)(gong)(gong)(gong)建(jian)立的(de)(de)(de)(de)(de)(de)(de)(de)(de)企(qi)業年金和(he)補(bu)(bu)充醫療(liao)保(bao)險,其中單(dan)位按政策(ce)(ce)規定比例繳納部(bu)分。