Is the social security payment base payable or paid?

The base of social security payment is wages payable.

1. Payable salary is the sum of cash received by all employees, also known as pre-tax salary. Not deducting all expenses that should be deducted, including basic salary, various allowances and bonuses;

2. The corresponding hourly wage refers to the salary that employees can actually get after deducting all items that need to be withheld and remitted.

The calculation method of social security payment base is as follows:

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 the payment base;

2. If the wage income of employees is lower than 60% of the local average wage of employees in the previous year, 60% of the local average wage of employees in the previous year shall be the payment base;

3, the employee's salary is between 300% and 60%, according to the actual declaration. 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.

The proportion of social security contribution base is as follows:

1, endowment insurance

The proportion of individual contributions to endowment insurance is 8% of the base, and the proportion of unit contributions is 20% of the base;

2. Medical insurance

The individual contribution rate of medical insurance is 2% of the base, and the unit contribution rate is10% of the base;

3. Unemployment insurance

The individual contribution rate of unemployment insurance is 0.2% of the base, and the unit contribution rate is 65438+ 0% of the base;

4. Maternity insurance

Maternity insurance individuals do not pay, and the unit payment ratio is 0.8% of the base;

5. Work injury insurance

Industrial injury insurance individuals do not pay, and the unit payment ratio is 0.8% of the base;

6. Reserve fund

The individual contribution ratio of the provident fund is 12% of the base, and the unit contribution ratio is 12% of the base.

To sum up, the salary payable refers to the amount of salary without deducting the corresponding social security and individual tax, and the payment grade of social security is determined on this basis. Actual salary refers to the amount actually paid to employees after deducting social security and individual taxes.

Legal basis:

Article 12 of the Social Insurance Law of People's Republic of China (PRC)

The employing unit shall pay the basic old-age insurance premium according to the proportion of the total wages of its 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.

Individual industrial and commercial households without employees, part-time employees who have not participated in the basic old-age insurance in the employing unit and other flexible employees who have participated in the basic old-age insurance shall pay the basic old-age insurance premiums in accordance with state regulations and record them in the basic old-age insurance pooling fund and individual accounts respectively.

Article 35

The employer shall pay the work-related injury insurance premium according to the total wages of its employees and the rate determined by the social insurance agency.