Is the social security contribution base the basic salary?

Legal analysis: the base of payment is not salary, but a certain proportion of total salary. The employer shall pay social insurance premiums in accordance with a certain proportion of the total wages of its employees stipulated by the state, and the social insurance payment base × payment ratio = social insurance premiums payable.

According to the national regulations, the individual contribution base of enterprise employees' endowment insurance is my average monthly salary in the previous year. The part where my average monthly salary exceeds 300% of the average salary of local employees in the previous year is not included in the individual contribution base, which is lower than the average salary of local employees in the previous year by 60%. Enterprises pay the basic old-age insurance premium according to a certain proportion of the total wages of employees, and individual employees pay the basic old-age insurance premium according to their average monthly salary in the previous year.

Social insurance has the following five functions:

1, ensuring the basic livelihood of workers and stabilizing society;

2. Protect workers' health and enhance their physique;

3. Promote the development of production and ensure the normal operation of the economy;

4. Serving the society, serving the grassroots and facilitating people's lives;

5, the implementation of income redistribution, appropriate adjustment of labor distribution, to ensure the basic livelihood of low-income people.

Legal basis: People's Republic of China (PRC) Social Insurance Law.

Article 12 The employing unit shall pay the basic old-age insurance premium according to the proportion of the total wages of employees stipulated by the state and record it in the basic old-age insurance pooling fund. Employees shall pay the basic old-age insurance premium in accordance with the proportion of wages stipulated by the state and record it in their personal accounts.

Twenty-third employees should participate in the basic medical insurance for employees, and the employer and employees should jointly pay the basic medical insurance premiums in accordance with state regulations. Article 35 The employing unit shall pay the work-related injury insurance premium according to the total wages of employees and the rate determined by the social insurance agency. Article 47 The standard of unemployment insurance benefits shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government, and shall not be lower than the minimum living standard for urban residents.

Fifty-third employees should participate in maternity insurance, the employer should pay maternity insurance premiums in accordance with state regulations, and employees do not pay maternity insurance premiums.