Less than one year of employment social security base

Generally, the contribution base is the salary income of the employee in the previous year:

If the salary income of the employee is higher than 300% of the average salary of the local employees in the previous year, 300% of the average salary of the local employees in the previous year will be the contribution base;

If the salary income of the employee is lower than 60% of the average salary of the local employees in the previous year, 60% of the average salary of the local employees in the previous year will be the contribution base. base;

If the employee's salary is between 300% and 60%, it shall be declared according to the actual situation. If the employee's salary income cannot be determined, the contribution base is determined by the average salary of local employees in the previous year announced by the local labor administration department;

Every year, the social security will be approved at a fixed time (March or July, varying from place to place) the base, based on the employee's average monthly salary in the previous year to declare the new base, you need to prepare the payroll to these certificates.

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