Wages less than the lower limit of the social security base how to do

Salary less than the minimum contribution base also have to pay the minimum contribution base social security, calculate the amount of their own should pay and the amount of the unit you can go to the social security consulting, according to the proportion of the distribution can be. For example, the proportion of pension insurance enterprises should pay is 28% of which the unit to pay 20%, individuals pay 8%.

The relationship between the social security base and wages:

The social security base and wages are directly linked. Social security base is calculated as follows:

Your salary is lower than the lower limit of social security base, according to the lower limit of base payment. If higher than the lower limit, according to the actual last year's average annual salary. New employees for the first month's salary for the base; old employees social security base adjusted to the previous year's average monthly salary for the base, such as wages below or above the local minimum or maximum social security base, to the minimum or maximum social security base for the payment of base.

The following is the specific method of calculating social security contributions:

1. Pension insurance: the unit pays 22% of the employee's gross salary, and the individual 8%;

2. Medical insurance: if the contribution rate is 9.5%, the unit pays 7.5%, and the individual pays 2%;

3. Worker's compensation insurance: the unit pays all of the contributions to the worker's compensation insurance, and the contribution rate may be The contribution rate can be 60% or 100% of the social level base.

4. Maternity insurance: maternity insurance is paid by the unit, the contribution rate is generally 6%;

5. Unemployment insurance: you can pay 60% of the social base of 3%, you can also pay the social base of 100 ￥ 3%.

Social insurance base, referred to as social security base, refers to the employee's social insurance contribution base in a social security year. It is determined according to the monthly average of all wage income earned by the employee from January to December of the previous year. The social insurance contribution base is an important basis for calculating the social insurance contributions to be paid by the employer and its employees and the social insurance benefits of the employees, and there is an upper limit and a lower limit, with the specific amount depending on the actual situation in each region.

Legal basis:

The People's Republic of China Social Insurance Law

Article 10 of the workers should participate in the basic pension insurance, by the employer and the workers *** with the payment of basic pension insurance premiums. Individual industrial and commercial households without employees, part-time workers who do not participate in basic pension insurance with their employing units, and other flexibly employed persons may participate in basic pension insurance and pay basic pension insurance premiums by themselves. The methods of pension insurance for civil servants and staff members administered under the civil service law shall be prescribed by the State Council.

Article 11: Basic pension insurance is a combination of social coordination and individual accounts. The basic pension insurance fund consists of contributions from employers and individuals and government subsidies.