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What is the minimum social security base?
Article 12 of the Social Insurance Law: The employer shall pay the basic old-age insurance premium in proportion to the total wages of its employees as stipulated by the state and record it in the basic old-age insurance pooling fund. Employees shall pay the basic old-age insurance premium in accordance with the proportion of wages stipulated by the state and record it in their personal accounts. Individual industrial and commercial households without employees, part-time employees who have not participated in the basic old-age insurance in the employer and other flexible employees participate in the basic old-age insurance; The basic old-age insurance premium shall be paid in accordance with the provisions of the state and credited to the basic old-age insurance pooling fund and individual account respectively.
Legal subjectivity:
According to the different types of social insurance, the payment base is also different. The payment base of the old-age insurance for urban workers is based on my average monthly salary, but when the employee's salary is lower than 60% of the social average wage, it is based on 60% of the social average wage, and when the employee's salary is higher than 300% of the social average wage, it is based on 300% of the social average wage.
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