http://www.fusiontax.cn/index.php?action=history&feed=atom&title=%E5%B1%B1%E8%A5%BF%E7%9C%81%E4%BA%BA%E5%8A%9B%E8%B5%84%E6%BA%90%E5%92%8C%E7%A4%BE%E4%BC%9A%E4%BF%9D%E9%9A%9C%E5%8E%85_%E5%9B%BD%E5%AE%B6%E7%A8%8E%E5%8A%A1%E6%80%BB%E5%B1%80%E5%B1%B1%E8%A5%BF%E7%9C%81%E7%A8%8E%E5%8A%A1%E5%B1%80_%E5%B1%B1%E8%A5%BF%E7%9C%81%E8%B4%A2%E6%94%BF%E5%8E%85%E5%85%B3%E4%BA%8E%E7%81%B5%E6%B4%BB%E5%B0%B1%E4%B8%9A%E4%BA%BA%E5%91%98%E9%A2%84%E7%BC%B4%E4%BC%81%E4%B8%9A%E8%81%8C%E5%B7%A5%E5%9F%BA%E6%9C%AC%E5%85%BB%E8%80%81%E4%BF%9D%E9%99%A9%E8%B4%B9%E7%9A%84%E9%80%9A%E7%9F%A5 2026-05-17T04:28:45Z 本wiki上该页面的版本历史 MediaWiki 1.39.2 http://www.fusiontax.cn/index.php?title=%E5%B1%B1%E8%A5%BF%E7%9C%81%E4%BA%BA%E5%8A%9B%E8%B5%84%E6%BA%90%E5%92%8C%E7%A4%BE%E4%BC%9A%E4%BF%9D%E9%9A%9C%E5%8E%85_%E5%9B%BD%E5%AE%B6%E7%A8%8E%E5%8A%A1%E6%80%BB%E5%B1%80%E5%B1%B1%E8%A5%BF%E7%9C%81%E7%A8%8E%E5%8A%A1%E5%B1%80_%E5%B1%B1%E8%A5%BF%E7%9C%81%E8%B4%A2%E6%94%BF%E5%8E%85%E5%85%B3%E4%BA%8E%E7%81%B5%E6%B4%BB%E5%B0%B1%E4%B8%9A%E4%BA%BA%E5%91%98%E9%A2%84%E7%BC%B4%E4%BC%81%E4%B8%9A%E8%81%8C%E5%B7%A5%E5%9F%BA%E6%9C%AC%E5%85%BB%E8%80%81%E4%BF%9D%E9%99%A9%E8%B4%B9%E7%9A%84%E9%80%9A%E7%9F%A5&diff=62627&oldid=prev 2026-03-03T13:15:53Z

<p></p> <table style="background-color: #fff; color: #202122;" data-mw="interface"> <col class="diff-marker" /> <col class="diff-content" /> <col class="diff-marker" /> <col class="diff-content" /> <tr class="diff-title" lang="zh-Hans-CN"> <td colspan="2" style="background-color: #fff; color: #202122; text-align: center;">←上一版本</td> <td colspan="2" style="background-color: #fff; color: #202122; text-align: center;">2026年3月3日 (二) 13:15的版本</td> </tr><tr><td colspan="2" class="diff-lineno" id="mw-diff-left-l14">第14行：</td> <td colspan="2" class="diff-lineno">第14行：</td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>　　二、预缴办法及相关事项</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>　　二、预缴办法及相关事项</div></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><br/></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><br/></td></tr> <tr><td class="diff-marker" data-marker="−"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div>　　（一）自2026年3月1日起，在全省全口径城镇单位就业人员平均工资（以下简称“社保缴费基数”）公布前，灵活就业人员缴纳养老保险费基数上限暂不作调整，沿用上年度社保缴费基数上限，灵活就业人员缴纳养老保险费基数的下限可暂按上年度社保缴费基数下限的110%<del style="font-weight: bold; text-decoration: none;">确定，灵活就业人员可在上年度社保缴费基数下限的110％至上年度社保缴费基数上限之间自主预缴费。</del></div></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div>　　（一）自2026年3月1日起，在全省全口径城镇单位就业人员平均工资（以下简称“社保缴费基数”）公布前，灵活就业人员缴纳养老保险费基数上限暂不作调整，沿用上年度社保缴费基数上限，灵活就业人员缴纳养老保险费基数的下限可暂按上年度社保缴费基数下限的110%<ins style="font-weight: bold; text-decoration: none;">确定，灵活就业人员可在上年度社保缴费基数下限的110%至上年度社保缴费基数上限之间自主预缴费。</ins></div></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><br/></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><br/></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>　　（二）灵活就业人员预缴养老保险费坚持自愿原则，灵活就业人员可选择不预缴，待社保缴费基数正式发布后，再按照正式缴费基数的605至3005之间自主选择按月、按季、按年等方式缴纳当年养老保险费。</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>　　（二）灵活就业人员预缴养老保险费坚持自愿原则，灵活就业人员可选择不预缴，待社保缴费基数正式发布后，再按照正式缴费基数的605至3005之间自主选择按月、按季、按年等方式缴纳当年养老保险费。</div></td></tr> <tr><td colspan="2" class="diff-lineno" id="mw-diff-left-l25">第25行：</td> <td colspan="2" class="diff-lineno">第25行：</td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><br/></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><br/></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>　　实行灵活就业人员预缴养老保险费，将对全省灵活就业人员和新就业形态人员参加职工养老保险、提高缴费率起到良好示范带动作用。各级社保经办机构、征缴部门要高度重视，切实加强领导，精心组织实施，做好宣传工作，确保政策见行见效。</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>　　实行灵活就业人员预缴养老保险费，将对全省灵活就业人员和新就业形态人员参加职工养老保险、提高缴费率起到良好示范带动作用。各级社保经办机构、征缴部门要高度重视，切实加强领导，精心组织实施，做好宣传工作，确保政策见行见效。</div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;"></ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">=政策解读=</ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">&lt;center>'''灵活就业人员参保缴费指南'''&lt;/center></ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;"></ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">　　一、哪些人可以灵活就业身份参加企业职工基本养老保险？</ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;"></ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">　　答：无雇工的个体工商户、未在用人单位参加基本养老保险的非全日制从业人员以及其他灵活就业人员（以下简称“灵活就业人员”），可参加企业职工基本养老保险，由个人缴纳基本养老保险费。</ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;"></ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">　　二、灵活就业人员社会保险缴费基数如何确定？</ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;"></ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">　　答：灵活就业人员缴纳企业职工基本养老保险费，可在全省缴纳社会保险基数的60%至300%之间选择适当的缴费基数。以2025年为例说明，2025年全省社会保险缴费基数为6997元／月，月缴费基数上限为20991元（6997元×300%），下限为4198元（6997元×60%），即灵活就业人员可在4198元至20991元之间自主选择适当的缴费基数。</ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;"></ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">　　三、灵活就业人员缴纳企业职工基本养老保险月缴费金额如何计算？</ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;"></ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">　　答：灵活就业人员缴纳企业职工基本养老保险费率为20%，可选择按月、按季、按年等方式缴费。月缴费金额计算公式为：月缴费金额 ＝ 月缴费基数 × 20%</ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;"></ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">　　以2025年为例说明：</ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;"></ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">　　按全省社保缴费基数的60%缴费，即月缴费基数为4198元的，月缴费金额为839.6元。</ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;"></ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">　　按全省社保缴费基数的100%缴费，即月缴费基数为6997元的，月缴费金额为1399.4元。</ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;"></ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">　　按全省社保缴费基数的300%缴费，即月缴费基数为20991元的，月缴费金额为4198.2元。</ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;"></ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">　　四、灵活就业人员预缴养老保险费基数如何确定？</ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;"></ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">　　答：自2026年3月1日起，在全省社保缴费基数公布前，灵活就业人员缴纳养老保险费基数上限暂不作调整，沿用上年度社保缴费基数上限，灵活就业人员缴纳养老保险费基数的下限可暂按上年度社保缴费基数下限的110%确定，灵活就业人员可在上年度社保缴费基数下限的110%至上年度社保缴费基数上限之间自主预缴费。</ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;"></ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">　　举例说明：2025年全省社会保险缴费基数为6997元／月，月缴费基数上限为20991元（6997元×300%），下限为4198元（6997元×60%），如您2026年选择预缴费，缴费基数上限沿用上年度20991元的标准，缴费基数下限暂按上年度社保缴费基数下限的110%，即4618元（4198×110%）确定，您可以在4618元至20991元之间自主选择适当的缴费基数预缴。</ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;"></ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">　　五、灵活就业人员是不是必须预缴养老保险费？</ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;"></ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">　　答：灵活就业人员预缴养老保险费坚持自愿原则，灵活就业人员可选择不预缴，待社保缴费基数正式发布后，再按照正式缴费基数的60%至300%之间自主选择按月、按季、按年等方式缴纳当年养老保险费。</ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;"></ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">　　六、正式社保缴费基数公布后，如何处理？</ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;"></ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">　　答：社保缴费基数正式公布后，如预缴金额低于最低缴费档次对应缴费金额，应于征缴部门确定的当年缴费截止日前，按规定补差至最低缴费档次对应缴费金额，未在征缴部门确定的当年缴费截止日前补差的，预缴金额经参保人员申请予以退费。如预缴金额高于最低缴费档次对应缴费金额且不超过最高缴费档次对应缴费金额，无需补差，且不予退费，并据实计算参保人员当年缴费指数。</ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;"></ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">　　举例说明：如您2026年选择按预缴费基数下限4618元（4198×110%）预缴费，月预缴费金额923.6元（4618元×20%）。</ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;"></ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">　　假定正式缴费基数为7300元，最低缴费档次对应月缴费金额为876元（7300元×60%×20%），最高缴费档次对应月缴费金额为4380元（7300×300%×20%），预缴费金额高于最低缴费档次对应金额且不超过最高缴费档次对应金额，这种情况无需补差，且不予退费，并据实计算当年缴费指数。</ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;"></ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">　　假定正式缴费基数为7800元，最低缴费档次对应月缴费金额为936元（7800元×60%×20%），最高缴费档次对应月缴费金额为4680元（7800×300%×20%），预缴金额低于最低缴费档次对应缴费金额，您应于征缴部门确定的当年缴费截止日前，按规定补差至最低缴费档次对应缴费金额，未在征缴部门确定的当年缴费截止日前补差的，预缴金额经申请予以退费。</ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;"></ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">　　此外，如您选择按照上年度社保缴费基数上限预缴，待社保缴费基数正式发布后，您可以选择补差至最高缴费档次对应缴费金额。</ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;"></ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">　　七、灵活就业人员如何缴纳企业职工基本养老保险费？</ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;"></ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">　　答：根据我省相关规定，灵活就业人员不受户籍限制，原则上由本人选择在就业地或户籍所在地的县（市、区）就近参加社会保险，自主选择按月、按季或按年等方式缴费。</ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;"></ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">　　灵活就业人员可通过民生山西APP等线上平台完成参保等业务，并在完成参保后通过税务部门提供的微信、支付宝、云闪付、协作银行手机APP等渠道缴费，也可通过社保经办机构现场办理或委托公共服务机构免费代办。</ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;"></ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">　　八、灵活就业人员预缴养老保险费后达到法定退休条件，如何申领待遇？</ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;"></ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">　　答：对于预缴养老保险费后达到法定退休条件的灵活就业人员，可按照《关于明确城镇职工参加基本养老保险计发临时退休待遇核算办法的通知》（晋人社办函〔2022〕149号）相关规定，申请计发临时退休待遇。基本养老金计发基数等参数正式发布后，社保经办机构将在次月核算正式退休待遇，对正式待遇与此前发放的临时待遇进行差额结算，多退少补。</ins></div></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><br/></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><br/></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>{{wiki置底}}</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>{{wiki置底}}</div></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>[[Category:2026|2]][[Category:山西省人力资源和社会保障厅]][[Category:企业职工基本养老保险|晋]][[Category:灵活就业人员|晋]]</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>[[Category:2026|2]][[Category:山西省人力资源和社会保障厅]][[Category:企业职工基本养老保险|晋]][[Category:灵活就业人员|晋]]</div></td></tr> </table>

王志伟 http://www.fusiontax.cn/index.php?title=%E5%B1%B1%E8%A5%BF%E7%9C%81%E4%BA%BA%E5%8A%9B%E8%B5%84%E6%BA%90%E5%92%8C%E7%A4%BE%E4%BC%9A%E4%BF%9D%E9%9A%9C%E5%8E%85_%E5%9B%BD%E5%AE%B6%E7%A8%8E%E5%8A%A1%E6%80%BB%E5%B1%80%E5%B1%B1%E8%A5%BF%E7%9C%81%E7%A8%8E%E5%8A%A1%E5%B1%80_%E5%B1%B1%E8%A5%BF%E7%9C%81%E8%B4%A2%E6%94%BF%E5%8E%85%E5%85%B3%E4%BA%8E%E7%81%B5%E6%B4%BB%E5%B0%B1%E4%B8%9A%E4%BA%BA%E5%91%98%E9%A2%84%E7%BC%B4%E4%BC%81%E4%B8%9A%E8%81%8C%E5%B7%A5%E5%9F%BA%E6%9C%AC%E5%85%BB%E8%80%81%E4%BF%9D%E9%99%A9%E8%B4%B9%E7%9A%84%E9%80%9A%E7%9F%A5&diff=62626&oldid=prev 2026-03-03T13:05:57Z

<p></p> <table style="background-color: #fff; color: #202122;" data-mw="interface"> <col class="diff-marker" /> <col class="diff-content" /> <col class="diff-marker" /> <col class="diff-content" /> <tr class="diff-title" lang="zh-Hans-CN"> <td colspan="2" style="background-color: #fff; color: #202122; text-align: center;">←上一版本</td> <td colspan="2" style="background-color: #fff; color: #202122; text-align: center;">2026年3月3日 (二) 13:05的版本</td> </tr><tr><td colspan="2" class="diff-lineno" id="mw-diff-left-l1">第1行：</td> <td colspan="2" class="diff-lineno">第1行：</td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>{{wiki置顶}}</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>{{wiki置顶}}</div></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>=历史沿革=</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>=历史沿革=</div></td></tr> <tr><td class="diff-marker" data-marker="−"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div>2026年2月13日　　山西省人力资源和社会保障厅 国家税务总局山西省税务局 <del style="font-weight: bold; text-decoration: none;">山西省财政厅关于灵活就业人员预缴企业职工基本养老保险费的通知　　晋人社厅发〔2026〕5号　　2026年2月13日　　执行</del></div></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div>2026年2月13日　　山西省人力资源和社会保障厅 国家税务总局山西省税务局 <ins style="font-weight: bold; text-decoration: none;">山西省财政厅关于灵活就业人员预缴企业职工基本养老保险费的通知　　晋人社厅发〔2026〕5号　　2026年3月1日　执行</ins></div></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><br/></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><br/></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>=正文=</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>=正文=</div></td></tr> <!-- diff cache key my_wiki:diff::1.12:old-62625:rev-62626 --> </table>

Www http://www.fusiontax.cn/index.php?title=%E5%B1%B1%E8%A5%BF%E7%9C%81%E4%BA%BA%E5%8A%9B%E8%B5%84%E6%BA%90%E5%92%8C%E7%A4%BE%E4%BC%9A%E4%BF%9D%E9%9A%9C%E5%8E%85_%E5%9B%BD%E5%AE%B6%E7%A8%8E%E5%8A%A1%E6%80%BB%E5%B1%80%E5%B1%B1%E8%A5%BF%E7%9C%81%E7%A8%8E%E5%8A%A1%E5%B1%80_%E5%B1%B1%E8%A5%BF%E7%9C%81%E8%B4%A2%E6%94%BF%E5%8E%85%E5%85%B3%E4%BA%8E%E7%81%B5%E6%B4%BB%E5%B0%B1%E4%B8%9A%E4%BA%BA%E5%91%98%E9%A2%84%E7%BC%B4%E4%BC%81%E4%B8%9A%E8%81%8C%E5%B7%A5%E5%9F%BA%E6%9C%AC%E5%85%BB%E8%80%81%E4%BF%9D%E9%99%A9%E8%B4%B9%E7%9A%84%E9%80%9A%E7%9F%A5&diff=62625&oldid=prev 2026-03-03T13:04:30Z

<p></p> <table style="background-color: #fff; color: #202122;" data-mw="interface"> <col class="diff-marker" /> <col class="diff-content" /> <col class="diff-marker" /> <col class="diff-content" /> <tr class="diff-title" lang="zh-Hans-CN"> <td colspan="2" style="background-color: #fff; color: #202122; text-align: center;">←上一版本</td> <td colspan="2" style="background-color: #fff; color: #202122; text-align: center;">2026年3月3日 (二) 13:04的版本</td> </tr><tr><td colspan="2" class="diff-lineno" id="mw-diff-left-l27">第27行：</td> <td colspan="2" class="diff-lineno">第27行：</td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><br/></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><br/></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>{{wiki置底}}</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>{{wiki置底}}</div></td></tr> <tr><td class="diff-marker" data-marker="−"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div>[[Category:2026|2]][[Category:山西省人力资源和社会保障厅]][[Category:企业职工基本养老保险|晋]][[Category:<del style="font-weight: bold; text-decoration: none;">灵活就业人员社会保险</del>]]</div></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div>[[Category:2026|2]][[Category:山西省人力资源和社会保障厅]][[Category:企业职工基本养老保险|晋]][[Category:<ins style="font-weight: bold; text-decoration: none;">灵活就业人员|晋</ins>]]</div></td></tr> <!-- diff cache key my_wiki:diff::1.12:old-62623:rev-62625 --> </table>

Www http://www.fusiontax.cn/index.php?title=%E5%B1%B1%E8%A5%BF%E7%9C%81%E4%BA%BA%E5%8A%9B%E8%B5%84%E6%BA%90%E5%92%8C%E7%A4%BE%E4%BC%9A%E4%BF%9D%E9%9A%9C%E5%8E%85_%E5%9B%BD%E5%AE%B6%E7%A8%8E%E5%8A%A1%E6%80%BB%E5%B1%80%E5%B1%B1%E8%A5%BF%E7%9C%81%E7%A8%8E%E5%8A%A1%E5%B1%80_%E5%B1%B1%E8%A5%BF%E7%9C%81%E8%B4%A2%E6%94%BF%E5%8E%85%E5%85%B3%E4%BA%8E%E7%81%B5%E6%B4%BB%E5%B0%B1%E4%B8%9A%E4%BA%BA%E5%91%98%E9%A2%84%E7%BC%B4%E4%BC%81%E4%B8%9A%E8%81%8C%E5%B7%A5%E5%9F%BA%E6%9C%AC%E5%85%BB%E8%80%81%E4%BF%9D%E9%99%A9%E8%B4%B9%E7%9A%84%E9%80%9A%E7%9F%A5&diff=62623&oldid=prev 2026-03-03T13:03:11Z

<p></p> <table style="background-color: #fff; color: #202122;" data-mw="interface"> <col class="diff-marker" /> <col class="diff-content" /> <col class="diff-marker" /> <col class="diff-content" /> <tr class="diff-title" lang="zh-Hans-CN"> <td colspan="2" style="background-color: #fff; color: #202122; text-align: center;">←上一版本</td> <td colspan="2" style="background-color: #fff; color: #202122; text-align: center;">2026年3月3日 (二) 13:03的版本</td> </tr><tr><td colspan="2" class="diff-lineno" id="mw-diff-left-l27">第27行：</td> <td colspan="2" class="diff-lineno">第27行：</td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><br/></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><br/></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>{{wiki置底}}</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>{{wiki置底}}</div></td></tr> <tr><td class="diff-marker" data-marker="−"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div>[[Category:2026|2]][[Category:山西省人力资源和社会保障厅]][[Category:企业职工基本养老保险|晋]]</div></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div>[[Category:2026|2]][[Category:山西省人力资源和社会保障厅]][[Category:企业职工基本养老保险|晋<ins style="font-weight: bold; text-decoration: none;">]][[Category:灵活就业人员社会保险</ins>]]</div></td></tr> <!-- diff cache key my_wiki:diff::1.12:old-62622:rev-62623 --> </table>

王志伟 http://www.fusiontax.cn/index.php?title=%E5%B1%B1%E8%A5%BF%E7%9C%81%E4%BA%BA%E5%8A%9B%E8%B5%84%E6%BA%90%E5%92%8C%E7%A4%BE%E4%BC%9A%E4%BF%9D%E9%9A%9C%E5%8E%85_%E5%9B%BD%E5%AE%B6%E7%A8%8E%E5%8A%A1%E6%80%BB%E5%B1%80%E5%B1%B1%E8%A5%BF%E7%9C%81%E7%A8%8E%E5%8A%A1%E5%B1%80_%E5%B1%B1%E8%A5%BF%E7%9C%81%E8%B4%A2%E6%94%BF%E5%8E%85%E5%85%B3%E4%BA%8E%E7%81%B5%E6%B4%BB%E5%B0%B1%E4%B8%9A%E4%BA%BA%E5%91%98%E9%A2%84%E7%BC%B4%E4%BC%81%E4%B8%9A%E8%81%8C%E5%B7%A5%E5%9F%BA%E6%9C%AC%E5%85%BB%E8%80%81%E4%BF%9D%E9%99%A9%E8%B4%B9%E7%9A%84%E9%80%9A%E7%9F%A5&diff=62622&oldid=prev 2026-03-03T13:00:41Z

<p>创建页面，内容为“{{wiki置顶}} =历史沿革= 2026年2月13日　　山西省人力资源和社会保障厅 国家税务总局山西省税务局 山西省财政厅关于灵活就业人员预缴企业职工基本养老保险费的通知　　晋人社厅发〔2026〕5号　　2026年2月13日　　执行 =正文= 各市人力资源和社会保障局、税务局、财政局： 　　为贯彻落实省委经济工作会议和省“两会”工作要求，鼓励支持灵活就…”</p> <p><b>新页面</b></p><div>{{wiki置顶}}<br /> =历史沿革=<br /> 2026年2月13日　　山西省人力资源和社会保障厅 国家税务总局山西省税务局 山西省财政厅关于灵活就业人员预缴企业职工基本养老保险费的通知　　晋人社厅发〔2026〕5号　　2026年2月13日　　执行<br /> <br /> =正文=<br /> 各市人力资源和社会保障局、税务局、财政局：<br /> <br /> 　　为贯彻落实省委经济工作会议和省“两会”工作要求，鼓励支持灵活就业人员、新就业形态人员参加职工养老保险，现就灵活就业人员预缴养老保险费等有关事项通知如下：<br /> <br /> 　　一、适用范围<br /> <br /> 　　由个人缴纳基本养老保险费的无雇工的个体工商户、未在用人单位参加基本养老保险的非全日制从业人员以及其他灵活就业人员（以下简称“灵活就业人员”）。<br /> <br /> 　　二、预缴办法及相关事项<br /> <br /> 　　（一）自2026年3月1日起，在全省全口径城镇单位就业人员平均工资（以下简称“社保缴费基数”）公布前，灵活就业人员缴纳养老保险费基数上限暂不作调整，沿用上年度社保缴费基数上限，灵活就业人员缴纳养老保险费基数的下限可暂按上年度社保缴费基数下限的110%确定，灵活就业人员可在上年度社保缴费基数下限的110％至上年度社保缴费基数上限之间自主预缴费。<br /> <br /> 　　（二）灵活就业人员预缴养老保险费坚持自愿原则，灵活就业人员可选择不预缴，待社保缴费基数正式发布后，再按照正式缴费基数的605至3005之间自主选择按月、按季、按年等方式缴纳当年养老保险费。<br /> <br /> 　　（三）社保缴费基数正式公布后，如预缴金额低于最低缴费档次对应缴费金额，应于征缴部门确定的当年缴费截止日前，按规定补差至最低缴费档次对应缴费金额，未在征缴部门确定的当年缴费截止日前补差的，预缴金额经参保人员申请予以退费。如预缴金额高于最低缴费档次对应缴费金额且不超过最高缴费档次对应缴费金额，无需补差，且不予退费，并据实计算参保人员当年缴费指数。<br /> <br /> 　　（四）对于预缴养老保险费后达到法定退休条件的灵活就业人员，可按照《关于明确城镇职工参加基本养老保险计发临时退休待遇核算办法的通知》（晋人社办函〔2022〕149号）相关规定，申请计发临时退休待遇。基本养老金计发基数等参数正式发布后，次月核算正式退休待遇，对正式待遇与此前发放的临时待遇进行差额结算，多退少补。<br /> <br /> 　　三、工作要求<br /> <br /> 　　实行灵活就业人员预缴养老保险费，将对全省灵活就业人员和新就业形态人员参加职工养老保险、提高缴费率起到良好示范带动作用。各级社保经办机构、征缴部门要高度重视，切实加强领导，精心组织实施，做好宣传工作，确保政策见行见效。<br /> <br /> {{wiki置底}}<br /> [[Category:2026|2]][[Category:山西省人力资源和社会保障厅]][[Category:企业职工基本养老保险|晋]]</div>

王志伟