What is the base for the unit to pay social security?

The average social wage of the previous year at the time of payment * (%of the annual payment wage base should be supplemented by the average social wage of the previous year) * Payment ratio * Payment coefficient.

The payment ratio is implemented according to the current enterprise payment ratio, that is, 28%, 20% for enterprises and 8% for individuals. The starting point of the repayment coefficient is 1. 1, and the coefficient increases by 0. 1 every year before the repayment year, and is calculated year by year.

Social security can be repaid, but it can only be repaid if it conforms to local policies. General employers pay social security according to the proportion stipulated by the state.

Social security base refers to the wage base used by enterprises or employees to calculate the social insurance premiums payable. This base multiplied by the prescribed rate is the amount of social insurance premiums that enterprises or individuals should pay back. Enterprises generally take the total wages of enterprise employees as the payment base, and individual employees generally take their average monthly wages in the previous year as the base for individuals to pay social insurance premiums.

How to pay social security?

If a unit wants to pay back social security, it needs to apply to the social security agency for payment and submit the business license, qualification certificate and other materials of the unit; After completing the declaration formalities, the social insurance fee shall be paid according to the amount approved by the social insurance fee collection agency.

To sum up, the unit should pay social security, and if it forgets, it will pay it back. The amount of payment will be calculated according to relevant regulations.

Legal basis:

Article 4 of People's Republic of China (PRC) Social Insurance Law

Employers and individuals in People's Republic of China (PRC) pay social insurance premiums according to law, and have the right to inquire about payment records and personal rights records, and require social insurance agencies to provide social insurance consultation and other related services.

Individuals enjoy social insurance benefits according to law and have the right to supervise the payment of their own units.

Article 58

The employing unit shall, within 30 days from the date of employment, apply to the social insurance agency for social insurance registration for its employees. If the social insurance has not been registered, the social insurance agency shall verify the social insurance premium it should pay.

Employees-free individual industrial and commercial households who voluntarily participate in social insurance, part-time employees who do not participate in social insurance in the employing unit and other flexible employees shall apply to the social insurance agency for social insurance registration.

The state establishes a national unified personal social security number. Personal social security number is a citizen's identity number.