Social security contribution base can be changed

The contribution base of social security cannot be changed at will.

1. The social insurance base, referred to as the social security base, is the social insurance contribution base of an employee in a social security year. It is determined according to the monthly average amount of wages and salaries tax items declared by the employee for personal income tax from January to December of the previous year. The social insurance contribution base is an important basis for calculating the social insurance contributions to be paid by employers and their employees and the social insurance benefits of the employees, and there are upper and lower limits, with the specific amount depending on the actual situation in each region.

2. The upper limit of the contribution base means that the part of the employee's salary income exceeding more than 300% of the arithmetic average of the average monthly salary of the in-service employees in the province or city in the previous year is not counted as the contribution base; the lower limit of the contribution base means that if the employee's salary income is less than 60% of the arithmetic average of the average monthly salary of the in-service employees in the province or city in the previous year, then the part of the contribution base that is 60% of the arithmetic average of the average monthly salary of the in-service employees in the province or city in the previous year will be counted as the contribution base. for the contribution base.