How to make up the difference after base adjustment?

1. The company failed to declare the payment base according to the actual average salary of employees in the previous year, resulting in differences in the payment base. The company provided relevant materials for this part of overdue work and submitted them to the Social Security Center for approval, and the difference has been repaid.

2. Social security requires the company to re-declare the average salary of employees in the previous year (that is, the payment base) in April each year. The Human Resources and Social Security Bureau will adjust the upper and lower limits of the social security payment base in April according to the social security salary announced that year. If the social security salary is not announced in April, it will still be implemented according to the upper and lower limits of the base of the previous year. After the social security salary is announced, it will be implemented according to the new social security payment base. If the base difference is caused by the adjustment of the upper and lower limits of the social security base during the period, the difference between April and the implementation period of the new base should be paid back.

The adjustment of social security base should be supplemented by the company and employees. 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. The failure to deduct the financial social security card fee may be due to the fact that the standby account has been activated or changed recently, and the financial social security card has applied for replacement or replacement. At this time, if you receive the message of deduction failure, the reason may be that the system deduction information has been generated and entered the payment link before the financial account is confirmed.

The social security that should be paid after the adjustment of the social security base is equal to the adjusted base multiplied by the payment ratio, MINUS the social security money that has been paid before. 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 shall be the payment base. If the wage income of employees is lower than 60% of the local average wage of employees in the previous year, the payment base shall be 60% of the local average wage of employees in the previous year. If the new base is slightly higher than that of the previous year, the distribution in the first half of this year will be less. After the new base is adjusted, it is necessary to make up the difference, including the personal part and the enterprise part. This base generally refers to 60% of the average social wage. If the payment base is much higher than the average social wage, there is no problem of making up the difference.

legal ground

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

Tenth employees should participate in the basic old-age insurance, and employers and employees should 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.

The measures for the endowment insurance of civil servants and staff managed by reference to the Civil Service Law shall be formulated by the State Council.

Article 12 The employing unit shall pay the basic old-age insurance premium according to the proportion of the total wages of 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.

Individual industrial and commercial households without employees, part-time employees who have not participated in the basic old-age insurance in the employing unit and other flexible employees who have participated in the basic old-age insurance shall pay the basic old-age insurance premiums in accordance with state regulations and record them in the basic old-age insurance pooling fund and individual accounts respectively.