Relevant regulations on social security base

Legal analysis: the determination of social insurance payment base is generally based on my salary income in the previous year. (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 used as the payment base; (two) the wage income of employees is lower than 60% of the local average wage of employees in the previous year, with 60% of the local average wage of employees in the previous year as the payment base; (3) If the employee's salary is between 300% and 60%, it shall be declared according to the facts. 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. Social security will regularly check the base every year (March or July, in different places), and declare a new base according to the average monthly salary of employees in the previous year. It is necessary to prepare proof of these payroll.

Legal basis: Regulations on the Administration of Social Insurance Premium Declaration and Payment.

Article 1 These Provisions are formulated in accordance with the Social Insurance Law of People's Republic of China (PRC) (hereinafter referred to as the Social Insurance Law) and the Provisional Regulations on the Collection and Payment of Social Insurance Fees for the purpose of regulating the administration of the declaration and payment of social insurance premiums.

Article 2 These Provisions shall apply to the employer's declaration of payment and the collection of social insurance premiums by social insurance agencies. The social insurance premiums mentioned in these Provisions refer to the basic old-age insurance premiums, basic medical insurance premiums, work-related injury insurance premiums, unemployment insurance premiums and maternity insurance premiums paid by employers and their employees according to law.