Hetian social security contribution base

The social insurance contribution base for employees is their average monthly salary of the previous year, and localities will announce the lower and upper limits of the local social insurance contribution base as their own contribution base.　According to Article 61 of the Social Insurance Law, the social insurance premium collection agency shall collect social insurance premiums in full and on time in accordance with the law, and inform employers and individuals of the payment status on a regular basis. It is also stipulated in Article 62 of the Social Insurance Law that if an employing unit fails to declare the amount of social insurance premiums to be paid in accordance with the regulations, the amount to be paid shall be determined in accordance with 110 percent of the amount of the unit's contributions for the previous month; after the contributing unit has made up for the declaration, the social insurance premium collection agency shall settle the bill in accordance with the regulations.

The Social Insurance Law of the People's Republic of China

Article 12

The employer shall pay the basic pension insurance premiums in accordance with the proportion of the total wages of the employees of the employer as stipulated by the State, which shall be credited to the Basic Pension Insurance Co-ordination Fund. Employees shall pay basic pension insurance premiums in the proportion of their own wages as prescribed by the State and credited to their individual accounts.

Individual industrial and commercial households without employees, part-time workers who do not participate in the basic pension insurance of the employing organization, and other flexibly employed persons participating in the basic pension insurance shall pay the basic pension insurance premiums in accordance with the state regulations, which shall be credited to the basic pension insurance general fund and the individual account respectively.