How to adjust the social security base of employees

Legal analysis: the method of adjusting the social security base;

1 Open the browser and search for "natural person electronic tax bureau".

Click "declare tax" after logging in.

3 Click "Social Security Fee Management".

4 Click "Pay Salary Adjustment".

5 Jump to the query dialog box, enter the ID number or social security number of the employee whose salary needs to be adjusted, and click "Query". If you don't know the ID number or social security number, click "Register Query" directly.

6 Check the name of the employee whose salary needs to be adjusted, and click OK.

7 Fill in the adjusted salary under the payment salary, and click "Submit".

8 After verifying the information in the pop-up window, click OK.

As shown in Figure 9, a message prompt will pop up. (PS: If it has been declared in the current month, there is no way to adjust the payment salary)

10 This operation needs to be adjusted before it is declared. If the adjustment is successful, the page will pop up the prompt of successful operation, including the number of successful people and the number of unsuccessful people.

The social security payment base is adjusted once a year, and it is adjusted every year when social security is declared. Other time periods cannot be adjusted in principle. The monthly payment base of social insurance is generally determined according to the average monthly salary of employees in the previous year, which is determined once a year. Once determined, it may not be changed within one year. The payment base of employees is related to two factors, one is the salary standard of employees, and the other is the local social minimum wage standard. The so-called minimum social wage is 60% of the local social wage in the previous year. 1. When the employee's salary standard is greater than the social minimum wage standard, the employee's salary will be used as the social security payment base;

2. When the employee's salary standard is lower than the social minimum wage standard, the social minimum wage standard will be used as the social security payment base. Under normal circumstances, enterprises record the number of employees' wages as the social minimum wage, but when it needs to be adjusted, it can also be raised by itself, but the maximum can not be higher than 300% of the social wage. You can adjust the salary base by logging in to the enterprise social security network, making adjustments in the salary declaration item, and finally clicking OK to submit the business.

Legal basis: People's Republic of China (PRC) Social Insurance Law.

Article 12 The employing unit shall pay the basic old-age insurance premium according to the proportion of the total wages of employees 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 employing unit and other flexible employees who have participated in the basic old-age insurance shall pay the basic old-age insurance premiums in accordance with state regulations and record them in the basic old-age insurance pooling fund and individual accounts respectively.

Twenty-third employees should participate in the basic medical insurance for employees, and employers and employees should pay the basic medical insurance premiums in accordance with state regulations.

Individual industrial and commercial households without employees, part-time employees who have not participated in the basic medical insurance for employees and other flexible employees can participate in the basic medical insurance for employees, and individuals pay the basic medical insurance premium in accordance with state regulations.

Article 35 The employing unit shall pay the work-related injury insurance premium according to the total wages of employees and the rate determined by the social insurance agency.

Forty-fourth employees should participate in unemployment insurance, and employers and employees should pay unemployment insurance premiums in accordance with state regulations.

Fifty-third employees should participate in maternity insurance, the employer should pay maternity insurance premiums in accordance with state regulations, and employees do not pay maternity insurance premiums.