Relationship between social security payment base and wages

When you are not exposed to social security, many accountants may not know the relationship between social security payment base and salary. If you don't know this part, then use the deep space network to study.

Relationship between social security contribution base and wages

The social security base is linked to wages. If your salary is lower than the minimum base of social security, pay it according to the minimum base. If it is higher than the lower base, it will be paid according to the actual average salary of the previous year. The first basic salary of new employees is the base. The social security base of old employees was adjusted to the average monthly salary of the previous year. If the salary is lower than or higher than the local minimum or maximum social security base, the local minimum or maximum social security base shall prevail.

What is the relationship between the minimum wage, the average social wage and the social security contribution base?

1, the minimum wage is the minimum wage standard stipulated by law according to the provisions of the labor law, in order to protect the legitimate rights and interests of workers, that is to say, the wages paid by the employer shall not be lower than the prescribed minimum wage standard. Minimum wage, excluding overtime, bonus, photocopying and welfare, but including social insurance paid.

2. The average social wage refers to the average monthly wage income of all employees, including state-owned enterprises, private enterprises, foreign enterprises and other employers, in statistical regions (such as the whole country, provinces, cities and counties) published by the National Bureau of Statistics according to regulations. An important basis for verifying the payment of social insurance and labor insurance benefits

3, urban workers to pay social insurance, in principle, is based on my average monthly salary as the payment base, if the average monthly salary is lower than 60% of the average social salary, then according to the 60% of the average social salary as the payment base, if my average monthly salary is higher than 300% of the average social salary as the payment base;

Individual contributions, because I have no salary, can not check the average monthly wage income, according to the average social wage as the payment base, from 60% to 300% of the average social wage to determine different grades, by the insured person to choose.

Determine whether the social security payment base is based on payable wages or actual wages?

According to the Interpretation of People's Republic of China (PRC) Social Insurance Law 1 1, the payment base is my salary. In practice, my salary generally refers to my average monthly salary in the previous year. The average monthly salary is calculated according to the items listed in the total wage statistics stipulated by the National Bureau of Statistics, including wages, bonuses, allowances, subsidies and other income.

How many parts does the total salary consist of?

Social security such as hourly wages, piece-rate wages, bonuses, allowances and subsidies, overtime wages and wages paid under special circumstances have been paid. Why does it still show arrears? How to deal with it?