The difference between the average annual salary and the average monthly salary.

1. The average monthly salary refers to the average monthly salary in a certain period. For example, the monthly salary in 65438+February this year is 1.2 million yuan, so the average monthly salary is 1.0 million yuan.

2. Per capita salary refers to the average salary of a certain number of people in a month. For example, the monthly income of 10 people is 65438+ 10,000 yuan, so the monthly per capita salary is 10000 yuan. From September 2065438 to September 2006, when applying for the annual review of social security, the information required by the Social Security Bureau was as follows:

1. The audit contents include: the total monthly average salary of the employer and the average monthly salary of its employees in 20 15, the audit summary of Nanchang social insurance payment base in 20 16 (hereinafter referred to as the summary of payment base) and the roster of employee payment base in 20 16 (hereinafter referred to as the roster of payment base). The employer shall carry social insurance registration certificate, business license, general ledger and wage subsidiary ledger 20 15, annual financial report 20 15 and other materials when handling the base audit.

According to Article 3 of the Provisional Regulations on the Collection and Payment of Social Insurance Fees promulgated by the State Council 1999, the payment base and rate of social insurance fees shall be implemented in accordance with relevant laws, administrative regulations and the provisions of the State Council. Article 10 stipulates that the payer must declare the amount of social insurance premiums payable to the social insurance agency on a monthly basis, and pay the social insurance premiums within the prescribed time limit after being approved by the social insurance agency. If the payer fails to declare the amount of social insurance premiums payable in accordance with 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 amount paid last month, the social insurance agency shall temporarily determine the amount to be paid according to the operating conditions of the unit and the number of employees. After the payer completes the declaration procedures and pays the social insurance premium according to the approved amount, the social insurance agency shall settle the account according to the regulations.

Therefore, individual employees should take the monthly average of their total salary income in the previous year as the base of social security payment this year, in which: the new employees in this unit take the full-time salary income in the month when the employees join the company as the base of payment; The insured unit takes the sum of the monthly payment bases of all the insured employees of the unit as the monthly payment base of the unit.