Three departments in Guangdong issued a notice dated September 17 and published on the tax bureau's official website on October 8, retroactively unifying the lower limit of the pension contribution base for enterprise employees to 5,510 yuan as of January and 5,521 yuan from July onward. Shenzhen's original lower limit of 4,775 yuan was raised by about 15.6%, and employees and employers who had previously contributed at the lower base must pay the difference.