Social insurance payment base

The social security payment base generally refers to the salary of the current month.

The social security payment base is 60%-300% of the average social wage. For example, the average social wage 1000 yuan, and the payment base can be 600 yuan-3,000 yuan. Generally refers to the payment of social endowment insurance, medical insurance, unemployment insurance, work injury insurance and maternity insurance.

Social security payment is divided into two parts: unit payment and individual payment.

The payment base of social security refers to the wage base used by enterprises or individual employees to calculate and pay social insurance premiums. This base multiplied by the prescribed rate is the amount of social insurance premiums that enterprises or individuals should pay.

The social insurance base of employees in a social security year is determined according to the monthly average amount of individual income tax declared in the previous year from 1 to 12 (the total wage income of employees in the previous year refers to all the currencies obtained by employees in the whole calendar year from 10 to 12+08+0. ), in which the full-term wage income of the employee's starting salary in the current month is taken as the base of payment, and the insured unit takes the sum of the monthly bases of all insured employees as the base of the unit. For example, the average social wage 1000 yuan, and the payment base can be 600 yuan-3,000 yuan. The social security payment base is not stipulated by law.

The social security base is determined according to the average monthly income of employees from June 1 to February 1 of the previous year. The social insurance payment base is an important basis for calculating the social insurance premiums and social insurance benefits paid by employers and their employees. There are upper and lower limits, depending on the actual situation in each region.

Every year from June 5438+0, the insured unit shall report the social insurance payment base of the next settlement year to the municipal social insurance fee collection management center or the district social insurance agency (hereinafter referred to as the social insurance agency) that handles the insurance registration.

The payment base declared by the insured unit shall be signed or confirmed by the insured employee himself.

If the payer fails to declare according to the regulations, the social insurance agency may temporarily determine the monthly payment base at 1 10%.

The payment base is an important calculation basis for the insured to enjoy social insurance benefits. After workers participate in social insurance, social security agencies will establish personal accounts for basic old-age insurance and medical insurance for life. The higher the base of employees' contributions, the more personal accounts, the more disposable medical expenses and the higher the pension they receive when they retire. However, the concealed, omitted and underreported payment base of insured units and insured personnel will directly reduce the level of social insurance benefits enjoyed by insured personnel.

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.

Supplementary information:

Regulations on the administration of declaration and payment of social insurance premiums

Article 4 The employing unit shall make a monthly payment declaration to the local social insurance agency within the prescribed time limit, and the declaration items include:

(a) the name, organization code, address and contact information of the employer;

(two) the employer's bank, account name and account number;

(three) the employer's payment insurance, payment base, rate and payment amount;

(four) the roster of employees and the payment of employees;

(five) other matters stipulated by the social insurance agency.

In a payment year, after the initial declaration by the employer, the remaining months can only declare the changes in the matters specified in the preceding paragraph; If there is no change, it may not be declared.

Article 5 The social insurance premiums payable by employees shall be declared by the employer on their behalf. The items declared on behalf of employees include: employee's name, social security number, employment type, contact address, withholding details, etc.

The details and changes of the payment declared by the employer on behalf of the employee must be signed by the employee himself and kept by the employer for future reference.

Article 6 If the employing unit has difficulty in handling the social insurance payment declaration in the social insurance agency, it may file the declaration by mail with the consent of the social insurance agency. The actual declaration date is the postmark date of the mailing place.

Conditional areas, the employer can also declare online in accordance with the provisions of social insurance agencies.

Article 7 The employing unit shall truthfully declare the declared items listed in Articles 4 and 5 of these Provisions to the social insurance agency. If the employer's application materials are complete, the payment base and rate meet the requirements, and the reporting relationship is consistent, the social insurance agency will issue a notice of payment after approval; If the application materials of the employer do not meet the requirements, they shall be returned to the employer for correction.

In the process of carrying out social insurance audit, social insurance agencies find that employers have failed to declare truthfully, resulting in underreporting or underpayment of social insurance premiums, which shall be handled in accordance with the provisions of Article 86 of the Social Insurance Law.

Article 8 An employing unit shall, within 30 days from the date of employment, register social insurance for its employees and declare and pay social insurance premiums. If the social insurance has not been registered, the social insurance agency shall verify the social insurance premium it should pay.

If the employer fails to declare the amount of social insurance premiums payable according to the regulations, the social insurance agency shall temporarily determine the amount payable according to 1 10% of the amount paid by the unit last month; If there is no payment amount last month, the social insurance agency shall temporarily determine the amount of payment according to the operating conditions of the unit, the number of employees and the average salary of employees in the local last year. After the employer completes the declaration procedures, the social insurance agency shall settle the accounts in accordance with the provisions.

Article 9 If the employer fails to declare the payment on schedule due to force majeure, it may postpone the declaration; After the force majeure situation is eliminated, it shall immediately report to the social insurance agency. The social insurance agency shall ascertain the facts and approve them.

To sum up, there is no fixed reference for the social security payment base, which is determined almost once a year. After the insured unit declares the social security payment base, the social security payment base may rise or fall, and freelancers need to consult the local tax department about the social security payment base.

Legal basis:

Article 4 of the Social Insurance Law stipulates that employers and individuals in People's Republic of China (PRC) shall pay social insurance premiums according to law, and have the right to inquire about payment records and personal rights and interests 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.