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各设区市人力资源和社会保障局、财政局，平潭综合实验区社会事业局、财政金融局，国家税务总局福建省各设区市税务局，国家税务总局平潭综合实验区税务局：

根据《福建省工伤保险基金省级统收统支实施方案》（闽人社文〔2023〕159号）规定，按照统计部门提供的相关数据，现就福建工伤保险缴费基数事项明确如下：

一、从2024年1月1日起，全省工伤保险缴费基数上限按21060元/月、下限按4212元/月执行。

二、福建上年度全口径城镇单位就业人员平均工资发生变化时，按新的标准执行。

福建省人力资源和社会保障厅福建省财政厅

国家税务总局福建省税务局

2024年1月9日

来源：福建省人力资源和社会保障厅
编辑：王蕾责编：林真贞

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