Dongguan social security payment base

Dongguan social security payment base is as follows:

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. 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.

The conditions for social security payment are as follows:

1, establish a labor contract relationship with the employer and sign a labor contract;

2. The employer is a legal enterprise in China that has gone through the business license and other formalities and registered social security and housing provident fund according to regulations;

3. He is a legal citizen of China;

4, regardless of household registration, regardless of urban, rural, foreign and local, you can apply for social security five insurances and one gold.

The types of social insurance are different, and the payment base is as follows:

1. The payment base of endowment insurance for urban workers is based on my average monthly salary. However, when the employee's salary is lower than 60% of the average social wage, it will be calculated as 60% of the average social wage, and when the employee's salary is higher than 300% of the average social wage, it will be calculated as 300%.

2, flexible employment personnel, because it is impossible to verify their wages, according to the social average wage between 60% and 300%, the social security department set up different grades of payment base, by the insured to choose their own grades to pay.

The following aspects should be paid attention to when determining the payment base:

1. All social insurance premiums, housing accumulation funds and individual tax adjustments directly withheld from employees' wages should be included in the social insurance base;

2 units in the form of cash or bank deposits to pay transportation subsidies, telephone subsidies, lunch subsidies, holiday fees and high temperature, high altitude, underground, toxic and harmful special post allowances, etc., should be included in the social insurance base;

3, the unit through after-tax profit commission or dividends paid to individual employees' wages, should be included in the social insurance 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 social insurance base;

5, after the implementation of business contract or cost contract, the unit will no longer reimburse the travel expenses of employees, and 60% of its contracted income should be included in the social insurance base.

To sum up, the payment base of social security is calculated according to the monthly average amount of all wage income of employees in the previous year. The payment base of social security can calculate the amount of social insurance premiums that enterprises or individuals should pay, and the calculation method is to multiply the payment base by the rate.

Legal basis:

Article 60 of People's Republic of China (PRC) Social Insurance Law

The employing unit shall declare itself and pay social insurance premiums in full and on time, and shall not postpone or reduce the payment except for legal reasons such as force majeure. The social insurance premiums that employees should pay shall be withheld and remitted by the employer, and the employer shall inform me of the details of paying social insurance premiums on a monthly basis.

Individual industrial and commercial households without employees, part-time employees who have not participated in social insurance in the employing units and other flexible employees can pay social insurance premiums directly to the social insurance premium collection agencies.

"Regulations" of housing provident fund management sixteenth

The monthly deposit amount of employee housing provident fund is the average monthly salary of the employee in the previous year multiplied by the deposit ratio of employee housing provident fund.

The monthly deposit amount of housing provident fund paid by the unit for employees is the average monthly salary of employees in the previous year multiplied by the proportion of housing provident fund paid by the unit.