Employee social security payment standard

First, the employee social security payment standard

1. The social security payment standard of employees depends on the type of employees. In principle, only once a year. New employees are declared according to the salary of the month they joined the company, and old employees are declared according to the average salary of the previous year. Under special circumstances, the social security payment base has upper and lower limits, the highest can not be higher than 3 times the local social wage last year, and the lowest can not be lower than 60% of the local social wage last year. Workers' wages are lower than 60% of the previous year's social wage, which is paid according to 60% of the social wage; If it is higher than 200% of the previous year's social wage, it will be paid according to 200% of the social wage;

2. Legal basis:

Article 72 of the Labor Law of People's Republic of China (PRC)

Employers and workers must participate in social insurance and pay social insurance premiums according to law. Paying social security for employees is the legal obligation of the company.

Second, what is the process of paying social security?

1, the social security bureau opens an account, prepares the account opening materials, and opens an account at the local social security bureau, usually at the account opening service window of the social security bureau. The required materials include: business license 1 copy (with official seal), organization code certificate 1 copy (with official seal), double-sided ID card of legal representative 1 copy (with official seal), bank account opening permit 1 copy (with official seal) and 2 social insurance registration forms;

2. Go to the Social Security Bureau to receive the employee social security declaration and approval form, fill in the registration form of social insurance insured units and print out the details of employees' salaries that the company needs to pay social security last month. Make a signature column on the form and mark the words "legal person's signature:" for the legal person of the company to sign, then affix the official seal of the company to both forms and take them to the examination and approval window of the social security bureau, and the staff will declare the examination and approval form for social insurance premiums;

3. Go to the local tax bureau to change the tax payment form, bring the company's official seal and materials, and register at the service window of the local tax bureau. After the staff submits the information to the system, they have to wait for settlement, which usually takes one week. Only after the settlement is completed can the social security registration be processed. Social security registration is very simple, just bring 1 bank account opening license, without official seal. Remember to bring the first copy of the Social Insurance Fee Declaration and Approval Form (with official seal) when handling social insurance registration;

4. Pay at the bank where the company opens an account. Pay at the company's bank with the tax payment certificate.