How to calculate the total wages in the social security base?

As we all know, social insurance includes medical insurance, industrial injury insurance, unemployment insurance, maternity insurance, old-age insurance and housing accumulation fund, but the proportion of social insurance payment is calculated according to the base of social insurance. I. How to calculate the social security base The monthly average of the total wage income of employees in the previous year is taken as the monthly payment base of this year, in which: the new employees in this unit take the full-term wage income of employees starting in the current month as the payment base; The insured unit takes the sum of the monthly payment bases of all the insured employees of the unit as the monthly payment base of the unit. Two. Approved employee individual contribution base 1. Take the average monthly salary of the insured employees (the total salary of the previous year/12 months) as the monthly social security payment base of this year. If the number of months of the insured employees' salary payment in the previous year is less than 12 months, the payment base of this year will be calculated on average according to the actual payment months. 2, this year's insured units to recruit new employees, with the starting salary of the month's total wages approved when the annual personal monthly payment base. 3, due to special circumstances, the total annual salary can not be determined, with the average monthly salary of employees in the city last year as the payment base. The insured unit declares the payment base for its employees, and the following part of the value yuan is rounded to yuan. According to the relevant documents of the National Bureau of Statistics, the total wages refer to the total labor remuneration paid directly by each unit to all employees of the unit within a certain period of time, which consists of hourly wages, piece-rate wages, bonuses, overtime wages, wages paid under special circumstances, allowances and subsidies. The total labor remuneration includes: the total wages of employees on the job; Living expenses of off-duty employees; Labor remuneration for hiring or retaining retirees; Labor remuneration of foreigners, Hong Kong, Macao and Taiwan personnel and employment of other employees. According to the National Bureau of Statistics, the labor remuneration paid by each unit to employees and other wages paid in accordance with relevant regulations, whether included in the cost, bonus tax items or not, should be included in the calculation range of total wages. Three, the specific calculation method of the payment base is generally based on my salary income in the previous year, which is the standard. When it is impossible to determine the wage income of employees, the payment base shall be determined according to the local average wage of employees in the previous year published by the local labor administrative department. 1. If the wage income of employees is higher than 300% of the local average wage of employees in the previous year, 300% of the local average wage of employees in the previous year will be the payment base; 2. If the wage income of employees is lower than 60% of the local average wage of employees in the previous year, 60% of the local average wage of employees in the previous year shall be the payment base; 3, the employee's salary is between 300% and 60%, according to the actual declaration. The above is a detailed introduction of how to calculate the social security base. In fact, simply speaking, in the calculation of social security base, housing provident fund is calculated according to the wage income of employees. As for the five insurances, the payment base also has upper and lower limits, and the proportion of individuals paying in the company will be less.

Legal objectivity:

Article 10 of the Regulations on Work-related Injury Insurance The employing unit shall pay the work-related injury insurance premium on time. Individual employees do not pay work-related injury insurance premiums. The amount of work-related injury insurance premium paid by the employer is the product of the total wages of employees multiplied by the unit payment rate. For industries that have difficulties in paying work-related injury insurance premiums according to the total wages, the specific payment methods of work-related injury insurance premiums shall be stipulated by the administrative department of social insurance of the State Council. Article 10 of the Social Insurance Law of People's Republic of China (PRC) * * * Employees shall participate in the basic old-age insurance, and both employers and employees shall pay the basic old-age insurance premium. Individual industrial and commercial households without employees, part-time employees who have not participated in the basic old-age insurance in the employer and other flexible employees can participate in the basic old-age insurance, and individuals pay the basic old-age insurance premium.