Company social security contribution base

Legal analysis: Generally, the contribution base is the salary income of the person in the previous year. (1) the employee's salary income is higher than 300% of the average salary of local employees in the previous year, 300% of the average salary of local employees in the previous year for the contribution base; (2) the employee's salary income is lower than 60% of the average salary of local employees in the previous year, 60% of the average salary of local employees in the previous year for the contribution base.

Legal basis: The Labor Law of the People's Republic of China Article 72 The social insurance fund determines the source of funds according to the type of insurance and gradually implements social coordination. Employers and workers must participate in social insurance and pay social insurance premiums in accordance with the law.

Article 58 An employer shall, within thirty days from the date of employment, apply to a social insurance agency for social insurance registration for its workers. If the employer fails to apply for social insurance registration, the social insurance agency shall approve the social insurance premiums to be paid by the employer. Individual entrepreneurs without employees who voluntarily participate in social insurance, part-time workers who do not participate in social insurance with their employers, and other flexibly employed persons shall apply for social insurance registration with the social insurance administration organization. The State establishes a nationally unified individual social security number. Individual social security numbers are citizens' identity numbers.