How to determine the social security payment base of new employees

How to determine the social security payment base: generally, it is based on the monthly average of the total wage income of employees in the previous year, and if it is a new employee, it is based on the full wage income of the starting month; The insured unit takes the sum of the monthly payment bases of all its employees as the monthly social security payment base of the unit.

In view of the diversification of wage payment forms of employers, employees should pay attention to the following points when determining the social security payment base: 1. Insurance expenses, housing accumulation fund and personal income tax are withheld and remitted by the head office from the monthly salary of employees. 2. If the company pays the expected welfare or subsidy in the form of cash or deposit, it should be included in the payment base of social security. 3. If the company pays employees' personal wages through after-tax profits or dividends, it should be included in the social security payment base. 4. For employees who implement the basic salary system, the income generally obtained according to the turnover or performance commission of the enterprise should be included in the social security contribution base.

Legal basis:

Article 3 of the Provisional Regulations on the Collection and Payment of Social Insurance Premium: The collection scope of basic old-age insurance premium includes state-owned enterprises, urban collective enterprises, foreign-invested enterprises, urban private enterprises and other urban enterprises and their employees, and institutions and their employees that implement enterprise management.

The collection scope of basic medical insurance premium: state-owned enterprises, urban collective enterprises, foreign-invested enterprises, urban private enterprises and other urban enterprises and their employees, state organs and their employees, institutions and their employees, private non-enterprise units and their employees, social organizations and their full-time employees.

The collection scope of unemployment insurance premium: state-owned enterprises, urban collective enterprises, foreign-invested enterprises, urban private enterprises and other urban enterprises and their employees, institutions and their employees.

The people's governments of provinces, autonomous regions and municipalities directly under the Central Government may, according to local actual conditions, stipulate that urban individual industrial and commercial households should be included in the basic old-age insurance and basic medical insurance coverage, and social organizations and their full-time staff, private non-enterprise units and their employees, and urban individual industrial and commercial households with employees and their employees should be included in the scope of unemployment insurance.

The payment base and rate of social insurance premiums shall be implemented in accordance with relevant laws, administrative regulations and the provisions of the State Council.