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class="text_box"> <p align="center"> <p style="text-indent: 2em; text-align: left;">昨日，国内最大的社保第三方专业机构“51社?！狈⒉?017《中国企业社保白皮书》(以下简称《白皮书》)?！栋灼な椤返餮邢允荆芫孟滦?、成本压力影响，从2016年开始，中国企业社保合规的压力增大，今年，基数合规的企业比例继续下滑，社保缴费基数完全合规的企业仅占24.1%。这意味着，75.9%的企业未按照职工工资实际核定缴费基数，其中22.9%的企业统一按最低基数缴费，而这意味着员工的社保被“降低标准缴纳”，势必会影响今后的待遇享受。</p><p style="text-indent: 2em; text-align: left;">据了解，衡量社保是否合规主要有三点：参保及时性、险种的覆盖面以及缴费基数合规性?！栋灼な椤肥菹允静伪Ｊ奔浜瞎娴钠笠当壤龀ぃ?017年达到了84.1%。与2016年相比，未按规定及时参保的企业比例下降了约5个百分点。</p><p style="text-indent: 2em; text-align: left;">从险种覆盖面来看，社保参保覆盖面保持高位，住房公积金缴纳率由2015年的79.8%、2016年的75.2%，提高到了2017年的84.1%，有较大幅度提升；补充医疗保险由2015年的27.5%、2016年的29.1%，提高到2017年的31.7%，连续三年稳步提升。总体来看，购买补充商业保险企业比例超过了31%。</p><p style="text-indent: 2em; text-align: left;">但从缴费基数合规性来看，企业社保合规的压力增大，2017年基数合规企业比例为24.1%，有22.9%的企业统一按最低下限基数缴纳，有22.9%的企业按企业自行分档基数缴纳，还有11.3%的企业按固定工资部分不算奖金缴纳。“51社?！毕喙馗涸鹑吮硎荆笠挡伪Ｔ诩笆毙陨献袷爻潭冉虾?，但是在基数合规上有所下滑，反映出企业社保合规已经逐步走过了“不缴社?！?、“迟缴社?！钡慕锥危搿敖闪说蛔恪钡慕锥?。（记者解丽）</p> </div> <p class="Editor">编辑：秦云 </p> <div id="i2i2jyu4k" 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