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Shaoyang social security base calculation formula
1. If the wage income level of employees is higher than 300% of the local average wage of employees in the previous year, 300% of the local average wage of employees in the previous year will be used as the social security payment base;
2. If the wage income level of employees is lower than 60% of the local average wage of employees in the previous year, 60% of the local average wage of employees in the previous year will be used as the social security payment base;
3. If the wage income level of employees is between 300% and 60%, it shall be truthfully declared. If it is impossible to determine the wage income of employees, the social security contribution base shall be calculated according to the local average wage of employees in the previous year published by the local labor administrative department.
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