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2024年五险一金缴费基数上下限

发布时间：2024-10-25 16:59:52

缴费基数上下限

（1）企业职工基本养老保险、工伤保险、失业保险执行全省全口径社平工资缴费基数上下限标准，2023年度全省全口径城镇单位就业人员月平均工资为7598.33元（年平均工资91180元）。个人2023年度月平均工资高于22795元的，以22795元作为缴费基数；个人2023年度月平均工资低于4559元的，以4559元作为缴费基数。

养老保险、工伤保险、失业保险上限为：22795元；下限为：4559元

（2）医疗保险执行全市全口径社平工资缴费基数上下限标准，2023年度全市全口径城镇单位就业人员月平均工资为8637元（年平均工资103646元）。个人2023年度月平均工资高于25912元的，以25912元作为缴费基数；个人2023年度月平均工资低于5182元的，以5182元作为缴费基数。

医疗保险上限为：25912元；下限为：5182元

（3）2024年度住房公积金缴存基数，上限不得高于2023年西安市城镇非私营单位就业人员月平均工资的三倍30918元，下限不得低于现行的西安市最低工资标准。职工月平均工资超过上限的，其住房公积金缴存基数按上限金额执行；职工月平均工资低于下限的，其住房公积金缴存基数按西安市最低工资标准执行；职工月平均工资处于上下限区间范围之内的，其住房公积金缴存基数应为实际月平均工资。

新城区、碑林区、莲湖区、灞桥区、未央区、雁塔区、阎良区、临潼区、长安区、高陵区、西咸新区最低工资2160元/月；鄠邑区、蓝田县、周至县最低工资2050元/月。西铁分中心缴存单位职工最低工资参照2160元/月执行。

住房公积金上限为：30918元；下限为：2160元

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年五险一金缴费基数上下限

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