Can the social security base be reduced?

Basically, employees who formally join the company have to pay social security, so many people are more concerned about whether the social security base can be reduced. In fact, it is obvious that the social security base cannot be reduced, because social security involves the payment base of the unit and must match the salary of the personnel. Please follow me to see the specific regulations.

Social security can't reduce the payment base, because the unit payment base involved in the social security bureau must match the salary of the staff.

Calculation method of social insurance payment base

Generally, my salary income in the previous year is the base of payment.

(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 used as the payment base;

(two) the wage income of employees is lower than 60% of the local average wage of employees in the previous year, with 60% of the local average wage of employees in the previous year as the payment base;

(3) If the employee's salary is between 300% and 60%, it shall be declared according to the facts. 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.

Social security will regularly check the base every year (March or July, in different places), and declare a new base according to the average monthly salary of employees in the previous year. It is necessary to prepare proof of these payroll.

Relevant provisions on the base of social security contributions

(1) The social insurance premium paid by the employer shall be calculated and paid according to the total payment base of the unit multiplied by the payment ratio of various insurances. The total payment base of the employer is the sum of the payment bases of the employees who belong to the scope of insurance payment (hereinafter referred to as the employee payment base). The social insurance premiums that employees should pay are calculated and paid according to the individual contribution base multiplied by the individual contribution ratio of the corresponding insurance.

The employee payment base is approved according to the average monthly salary of the previous year; New employees and new employees of the employing unit shall be approved according to their starting salary in the current month. I last year's average monthly salary or starting monthly salary is lower than 60% of the average monthly salary of employees in the city last year, which is approved according to 60% of the average monthly salary of employees in the city last year; More than 300% of the average monthly salary of employees in the city last year, calculated according to 300% of the average monthly salary of employees in the city last year.

If the people's governments of all districts and counties (autonomous counties and cities) have other provisions on the minimum payment base of basic medical insurance, those provisions shall prevail.

(2) The composition of total wages (i.e. wages) shall be calculated according to the items specified in the Provisions on the Composition of Total Wages (OrderNo. 102) issued by the National Bureau of Statistics. 1 of the National Bureau of Statistics). Among them, after the implementation of the Civil Service Law, the salaries of civil servants in state organs other than workers, those who refer to and refer to the management of civil servants, and the staff of public institutions authorized by laws and regulations with public affairs management functions are determined by referring to the salaries of civil servants stipulated in the Civil Service Law.

The statistical time of total wages is from 65438+ 10 month 1 to 65438+February 3 1 every year, according to the wages payable by employees.

(three) the insured unit shall declare the total monthly average salary of its employees and the average monthly salary of each employee in the previous year to the social insurance agency responsible for uniformly accepting the social insurance registration business before the end of March each year. Newly established units and units with new employees shall apply for payment declaration when handling social insurance registration and filling in the roster of employee changes.

To apply for payment declaration, it shall submit the "Table of Total Wages of Employees" signed by the person in charge of the unit trade union (employee representative) and sealed by the unit. Insured units shall be responsible for the authenticity of the wages declared by employees and bear corresponding legal responsibilities.

The social insurance premium paid by the employer shall be calculated by multiplying the total payment base of the unit by the payment ratio of various insurances. The total payment base of the employer is the sum of the payment bases of employees who belong to the scope of insurance payment.