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What does the social security participation base mean?
Legal basis: Regulations on the Administration of Social Insurance Premium Declaration and Payment.
Article 4 The employing unit shall make a monthly payment declaration to the local social insurance agency within the prescribed time limit, and the declaration items include:
(a) the name, organization code, address and contact information of the employer;
(two) the employer's bank, account name and account number;
(three) the employer's payment insurance, payment base, rate and payment amount;
(four) the roster of employees and the payment of employees;
(five) other matters stipulated by the social insurance agency.
In a payment year, after the initial declaration by the employer, the remaining months can only declare the changes in the matters specified in the preceding paragraph; If there is no change, it may not be declared.
Article 8 An employing unit shall, within 30 days from the date of employment, register social insurance for its employees and declare and pay social insurance premiums. If the social insurance has not been registered, the social insurance agency shall verify the social insurance premium it should pay.
If the employer fails to declare the amount of social insurance premiums payable according to the regulations, the social insurance agency shall temporarily determine the amount payable according to 1 10% of the amount paid by the unit last month; If there is no payment amount last month, the social insurance agency shall temporarily determine the amount of payment according to the operating conditions of the unit, the number of employees and the average salary of employees in the local last year. After the employer completes the declaration procedures, the social insurance agency shall settle the accounts in accordance with the provisions.
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