How to calculate the average salary of social security base declaration and adjustment

The average monthly wages paid by the employees of the employing unit in the previous year shall be determined according to the average value of the total wages declared and paid by the employing unit to the municipal social insurance fee collection agency every month in the previous year, divided by the average value of the insured employees every month. Among them, if the number of months in which the employer paid maternity insurance in the previous year does not exceed 6 months, when calculating the base of maternity allowance, if the average monthly salary of employees in the previous year is higher than the average monthly salary of employees in this city, the average monthly salary of employees in this city shall be calculated as the base. The average monthly wage income of employees is calculated according to the total wage items stipulated by the national statistical department, including wages, bonuses, allowances, subsidies and other monetary wage income. In other words, the cash that employees get every month should be used as the base of social security payment.

Individual employees take the monthly average of their total salary income in the previous year as the monthly payment base of this year, in which: the new employees of this unit take the full-term salary income of the month when the employees join the company as the payment base; The insured unit takes the sum of the monthly payment bases of all the insured employees of the unit as the monthly payment base of the unit.

The total wage income of employees in the previous year refers to all monetary income obtained by employees in the whole calendar year from June 65438+1 October1February 3 1 last year, including hourly wages, piecework wages, bonuses, allowances and subsidies, overtime wages and wages paid under special circumstances.