Salary base and social security payment base

The relationship between wage base and social security payment base is as follows:

1. The social security payment base is related to wages, and is usually determined according to the average monthly wages of employees in the previous year and the average wages of local society.

2. The social security base has upper and lower limits. 60% of the local average wage is lower than 60%, and 300% is higher than 300%.

3. The social security payment base of new employees is the full monthly salary of the month when they join the company.

4. The base of social security payment should be determined with reference to the wages due to workers.

Calculation method of social security payment base:

1, determination of social security payment base: usually based on the average monthly salary of an individual in the previous year;

2. Upper and lower limits of social security contribution base: each region will set the upper and lower limits of social security contribution base according to the local economic development level;

3. Adjustment of social security payment base: the annual social security payment base will be adjusted according to local average wage growth rate and other factors;

4. Relationship between social security contribution base and salary base: Social security contribution base is usually linked to individual salary base, but not completely equal to salary base;

5. Influencing factors of social security payment base: including personal salary level, regional economic situation, policies and regulations, etc.

To sum up, the base of social security contributions is closely related to wages, which usually depends on the average monthly wages of employees in the previous year and the average wages of local society. At the same time, it is subject to the upper and lower limits, that is, not less than 60% of the local average wage and not more than 300%, and the base of new employees is based on the full monthly salary of the month of employment, so as to ensure that the setting of social security contribution base can reflect the actual wage level of workers.

Legal basis:

People's Republic of China (PRC) social insurance law

Article 4

Employers and individuals in People's Republic of China (PRC) pay social insurance premiums according to law, and have the right to inquire about payment records and personal rights records, and require social insurance agencies to provide social insurance consultation and other related services. Individuals enjoy social insurance benefits according to law and have the right to supervise the payment of their own units.

Article 5

The people's governments at or above the county level will incorporate social insurance into the national economic and social development plan. The state raises social insurance funds through multiple channels. People's governments at or above the county level shall give necessary financial support to social insurance. The state supports social insurance through preferential tax policies.

Article 12

The employing unit shall pay the basic old-age insurance premium according to the proportion of the total wages of its employees stipulated by the state, and record it in the basic old-age insurance pooling fund. Employees shall pay the basic old-age insurance premium in accordance with the proportion of wages stipulated by the state and record it in their personal accounts. Two. Precautions for employees when determining the payment base: 1. All social insurance premiums, housing accumulation funds and personal adjustment taxes directly withheld by the unit from the wages of employees shall be included in the payment base; 2 units in the form of cash or bank deposits to pay transportation subsidies, telephone subsidies, lunch subsidies, holiday fees, high temperature, high altitude, underground, toxic and harmful and other special post allowances should be included in the payment base; 3. The wages paid by the unit to employees through after-tax profit commission or dividends shall be included in the payment base; 4, the implementation of the basic wage system of workers, according to the turnover or operating performance of the commission income, should be included in the base pay; 5, after the implementation of business contract or cost responsibility, the unit will no longer reimburse the staff's travel expenses, and 60% of its contracted income should be included in the payment base.

People's Republic of China (PRC) labor contract law

Article 30

The employing unit shall, in accordance with the labor contract and state regulations, pay the laborers' labor remuneration in full and on time.

If the employer is in arrears or fails to pay the labor remuneration in full, the employee may apply to the local people's court for a payment order according to law, and the people's court shall issue a payment order according to law.