What is the relationship between the base of social security contributions and wages?

No need. Although there is a certain relationship between the two, the correlation between the payment bases is not strong and does not need to be consistent. In many cases, what is the base of social security contributions of some companies and the base of provident fund contributions are mainly due to considerations such as cost, compliance and convenient accounting. For example, in order to reduce the cost as much as possible, pay according to the local minimum wage. In order to avoid legal risks, when handling social security, provident fund and individual tax, the actual salary is taken as a reference to unify the payment base and reduce unnecessary disputes and employment risks. In some enterprises, employees have more housing benefits and subsidies, and the base of provident fund payment is much higher than social security. However, with the advent of the "social security tax" era, social security and individual tax data have gradually been opened. In the past, five insurances and one gold were paid according to the minimum standard, which may not be sustainable. In the future, the payment base of social security and provident fund is likely to become integrated.

Legal basis:

Regulations on the administration of housing provident fund

Fifteenth units to hire employees, should be within 30 days from the date of employment to the housing provident fund management center for deposit registration, and for the establishment or transfer of employee housing provident fund accounts.

Where a unit terminates the labor relationship with its employees, it shall, within 30 days from the date of termination of the labor relationship, go to the housing provident fund management center for change registration, and go through the formalities of transferring or sealing the employee housing provident fund account.

Article 16 The monthly deposit amount of employee housing provident fund shall be the average monthly salary of the employee in the previous year multiplied by the deposit ratio of employee housing provident fund.

The monthly deposit amount of housing provident fund paid by the unit for employees is the average monthly salary of employees in the previous year multiplied by the proportion of housing provident fund paid by the unit.

Article 19 The housing accumulation fund paid by individual employees shall be withheld and remitted from their wages by their units.

The unit shall remit the housing provident fund paid by the unit and remitted for the employees to the housing provident fund account within 5 days from the date of monthly payment of employees' wages, and the entrusted bank shall include it in the employee housing provident fund account.

Twentieth units shall pay the housing provident fund in full and on time, and shall not pay it overdue or underpaid.

Units with real difficulties in depositing housing provident fund can reduce the proportion of deposit or defer payment after discussion and adoption by the workers' congress or trade union of the unit, and after examination by the housing provident fund management center and approval by the housing provident fund management committee; After the economic benefits of the unit improve, the deposit ratio will be increased or the overdue payment will be postponed.