admin 洛阳市社会保险中心
关于开展2020年度社会保险缴费基数
申报工作的通知
各县（市、区）社会保险中心，中心有关科室，各参保单位：
根据《中华人民共和国社会保险法》《社会保险费申报缴纳管理规定》（人力资源和社会保障部20号令）等法律法规要求，经研究，决定自2020年6月1日起在全市全面开展2020年度社会保险缴费基数网上申报和核定工作，现将有关事宜通知如下：
一、申报范围
已在我市各级社会保险经办机构（以下简称社保机构）办理参保登记手续的用人单位及其职工（含各级公共就业服务机构管理的灵活就业参保人员）。
二、申报内容
（一）申报当月参保单位实有职工人数；
（二）参保单位上年度月均职工工资总额；
（三）参保职工本人上年度月均工资收入（当年新参保职工申报金额为起薪当月全月工资收入）；
（四）已在洛阳市参加城镇职工基本医疗保险的退休职工2019年12月发放的退休费(不含取暖费）。
三、申报时间及方式
申报时间：2020年6月1日-6月20日。
申报方式：统一采取网上申报方式，已获取数字证书（UKey）的参保单位自2020年6月1日起即可登录网址开始申报工作，暂未获取网上申报数字证书(UKey)的参保单位请及时办理网上申报注册手续，进行缴费基数申报。
（一）养老保险、工伤保险、失业保险三险缴费工资通过河南省社会保障信息服务平台进行网上申报。
（二）医疗保险（含生育保险）缴费工资通过洛阳市社会保险网上办事大厅进行网上申报。
（三）灵活就业参保人员可分别使用河南省社会保障信息服务平台个人业务通道注册后申报养老保险缴费基数；使用“洛阳人社”手机APP软件，注册后申报医疗保险缴费基数。
四、 缴费工资基数的确定
参保单位及其参保职工2020缴费年度的缴费基数，使用时间为2020年7月1日至2021年6月30日，个人缴费基数一经核定缴费年度内原则上不再变动。
（一）企业、社会团体等单位需申报参保职工2019年度月平均工资收入。在申报时，应按照国家统计局规定列入工资总额统计项目的实际收入进行计算，具体包括：计件工资、计时工资、奖金、加班加点工资、特殊情况下支付的工资、津贴、补贴和其他工资等。
（二）机关事业单位需申报在编职工2019年度月平均工资收入。在申报时，应严格按照《河南省人力资源和社会保障厅 河南省财政厅关于机关事业单位养老保险缴费工资基数和待遇统筹项目有关问题处理意见的通知》（豫人社〔2016〕10号）规定纳入缴费工资基数的项目进行计算。
（三）申报的职工月平均工资低于全省全口径城镇单位就业人员平均工资60%的，按60%计算缴费工资基数；超过全省全口径城镇单位就业人员平均工资300%的部分，不计入缴费工资基数。参保单位以同期全部职工缴费工资基数之和作为单位缴费工资基数。参保单位应按实际数额申报职工缴费基数，无需考虑缴费基数的上下限因素，参保单位申报工作完成后，河南省社会保障信息系统对个人缴费基数封顶保底并生成单位缴费基数。
五、申报注意事项
（一）各参保单位应高度重视基数申报工作，如实填报并严格按文件要求上传资料。对在申报工作中提供虚假资料，故意瞒报工资总额、职工人数的参保单位，将依据《社会保险法》《社会保险费申报缴纳管理规定》及《社会保险稽核办法》的有关规定处理。
（二）用人单位和职工应严格按照《社会保险法》《社会保险费申报缴纳管理规定》的有关规定办理参保缴费手续。未按规定参保的单位和职工应先办理参保登记手续后再进行申报；职工基本信息变更及人员增减变动的，应及时通过网上申报平台或到各级社保经办机构申报登记窗口办理信息变更和人员增减手续后再进行申报。
分户管理的参保单位在不同户下交叉参保的人员，应理顺社保关系后再行申报；参保单位职工以灵活就业人员身份参保的，应及时办理社保关系转移手续，否则按照漏保人员业务处理。
（三）参保单位提供的财务报表、税务报表及劳资报表等数据不一致时，应做出书面情况说明，未能提供合理说明的，将被列为实地稽核重点单位。
市直行政机关和全供事业单位申报的数据应与审批件反映数据一致，不一致的，应提供书面情况说明及相应依据。
（四）参保单位提供报表资料不全、参保险种不全、个别职工漏险种、申报个人收入明显不实或申报数据格式有误的，申报审核人员应通过网报系统及时告知参保单位并退回补正。
（五）2020年1月1日后企业的退休人员，医疗保险申报基数为社保经办机构核定的当月退休费数额。
各县（市、区）社会保险中心应依照本通知要求，结合工作实际，制订本级2020年度社会保险缴费基数申报工作方案。
洛阳市社会保险中心办公室
2020年5月21日印发
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