How is the Shanghai social security base determined, and what relevant documents are there?

Notice of Shanghai Municipal Bureau of Labor and Social Security on Determining the Salary Base for Paying Social Insurance Fees

Hu Labor Protection (2006) No.7

People's governments of all districts and counties, municipal government committees, offices and bureaus, holding (group) companies, universities and scientific research units, municipal social insurance fund settlement management centers, and social insurance management centers of all districts and counties:

In order to do a good job in the collection and payment of social insurance premiums, the relevant issues concerning the determination of the wage base for paying social insurance premiums are hereby notified as follows, please follow them.

I. Determination of payment base

1, the individual contribution base of that year is determined according to the average wage income of employees in the previous year. The upper and lower limits of the individual contribution base are determined according to 300% and 60% of the average monthly salary of employees in this Municipality published in the previous year, and the values are calculated according to the average monthly salary of employees in this Municipality, and advanced to the corner and then to the yuan according to the rounding principle.

2, the base of the monthly payment of social insurance premiums by the payer is determined by the sum of the monthly payment bases of individuals within the unit.

3, for the first time to participate in the work and change the work unit of the individual, should be based on the first month of the new unit to determine the monthly payment base.

Second, the payment base of several types of personnel

1. The base for urban individual industrial and commercial owners and their helpers and freelancers to pay social insurance premiums in this city shall be determined according to the average monthly wage income of the previous year. The upper and lower limits of the individual contribution base shall be implemented in accordance with the provisions of the first paragraph of Article 1 of this Notice. The monthly payment base of urban individual industrial and commercial households in this city is determined by the sum of the payment base of owners and helpers.

2. The payment base of social insurance premiums for small towns and comprehensive insurance premiums for foreign employees is 60% of the average monthly salary of employees in the city in the current year.

3, the implementation of unified settlement management of social insurance payment account has not yet paid social insurance premiums, according to the city announced last year, the city's average monthly wage growth rate increased accordingly.

Three, the declaration and approval of the payment base

The payer shall go through the declaration formalities at the district (county) social insurance management center [hereinafter referred to as "district (county) social insurance center"] before the end of March each year according to the actual total wage of the unit in the previous year and the annual wage income signed by the employee himself. The district (county) social security center shall verify its payment base according to the relevant information declared by the payment unit and the salary income of the last year confirmed by the employee himself.

Four. Audit and audit

The municipal social security center shall organize a special audit. The Municipal Labor and Social Security Bureau will organize a special audit of the payment base and related payment numbers declared by the unit through sampling.

This notice shall be implemented as of the date of issuance. If the original provisions are inconsistent with this notice, this notice shall prevail.

Shanghai Municipal Bureau of Labor and Social Security

March 28(th), 2006

Further reading: How to buy insurance, which is good, and teach you how to avoid these "pits" of insurance.