On August 21, the Beijing Municipal Human Resources and Social Security Bureau, the Beijing Municipal Medical Security Bureau, and the Beijing Municipal Taxation Bureau of the State Administration of Taxation jointly issued the “Notice Concerning the Upper and Lower Wage Base Limits of Various Social Insurance Contributions for 2026”, which clearly states that starting from July 2026, the maximum monthly contribution base for basic pension insurance, unemployment insurance, work injury insurance, and basic medical insurance for employees enrolled in the city is 36,348 yuan, and the lower limit is 7270 yuan. Individuals who are registered as individuals in social insurance agencies such as municipal and district human resources public service centers and participate in basic employee pension insurance and unemployment insurance, as well as individuals participating in basic employee pension insurance and unemployment insurance at various street convenience service centers, can choose between the lower and upper limits of the enterprise's employee pension insurance contribution base. Among them, the maximum monthly basic pension insurance premiums for employees were 7269.6 yuan, unemployment insurance premiums were 363.48 yuan, and the lower limit was 1,454 yuan for basic pension insurance premiums and 72.7 yuan for unemployment insurance premiums per month. If the contribution base is chosen independently between the upper limit and the lower limit, the employee's basic pension insurance is paid at 20% of the contribution base, and the unemployment insurance premium is paid at 1% of the contribution base. The above individuals participate in employees' basic medical insurance and pay the employees' basic medical insurance premiums of 593.68 yuan per month. In addition, the compensation amount for the insured unit and its employees due to the adjustment of the upper and lower limit of the payment base will be processed and generated in September 2026, and there is no need for the unit to declare. Units that complete supplementary payments before the end of December 2026 will not be charged late fees. People insured in their personal capacity have paid the difference according to the lower limit of the 2026 payment base, and there is no need to make a declaration to adjust the payment base; those who have paid according to the upper limit of the 2025 payment base and are willing to pay according to the 2026 upper limit standard are required to re-declare the monthly payment base to the tax department and make up the difference. Individuals who complete supplementary payments before December 25, 2026 are deemed to have paid in full and on time, without affecting their personal rights records.

On August 21, the Beijing Municipal Human Resources and Social Security Bureau, the Beijing Municipal Medical Security Bureau, and the Beijing Municipal Taxation Bureau of the State Administration of Taxation jointly issued the “Notice Concerning the Upper and Lower Wage Base Limits of Various Social Insurance Contributions for 2026”, which clearly states that starting from July 2026, the maximum monthly contribution base for basic pension insurance, unemployment insurance, work injury insurance, and basic medical insurance for employees enrolled in the city is 36,348 yuan, and the lower limit is 7270 yuan. Individuals who are registered as individuals in social insurance agencies such as municipal and district human resources public service centers and participate in basic employee pension insurance and unemployment insurance, as well as individuals participating in basic employee pension insurance and unemployment insurance at various street convenience service centers, can choose between the lower and upper limits of the enterprise's employee pension insurance contribution base. Among them, the maximum monthly basic pension insurance premiums for employees were 7269.6 yuan, unemployment insurance premiums were 363.48 yuan, and the lower limit was 1,454 yuan for basic pension insurance premiums and 72.7 yuan for unemployment insurance premiums per month. If the contribution base is chosen independently between the upper limit and the lower limit, the employee's basic pension insurance is paid at 20% of the contribution base, and the unemployment insurance premium is paid at 1% of the contribution base. The above individuals participate in employees' basic medical insurance and pay the employees' basic medical insurance premiums of 593.68 yuan per month. In addition, the compensation amount for the insured unit and its employees due to the adjustment of the upper and lower limit of the payment base will be processed and generated in September 2026, and there is no need for the unit to declare. Units that complete supplementary payments before the end of December 2026 will not be charged late fees. People insured in their personal capacity have paid the difference according to the lower limit of the 2026 payment base, and there is no need to make a declaration to adjust the payment base; those who have paid according to the upper limit of the 2025 payment base and are willing to pay according to the 2026 upper limit standard are required to re-declare the monthly payment base to the tax department and make up the difference. Individuals who complete supplementary payments before December 25, 2026 are deemed to have paid in full and on time, without affecting their personal rights records.