Social security contribution base social security how to pay

1. The upper limit of the contribution base means that the part of the employee's salary income exceeding 300% of the arithmetic average of the average monthly salary of the employed workers in the province or city in the previous year will not be counted as part of the contribution base.

2. The lower limit of the contribution base means that if the salary income of an employee is less than 60% of the arithmetic average of the average monthly salary of an employed employee in the province or city in the previous year, 60% of the arithmetic average of the average monthly salary of an employed employee in the province or city in the previous year shall be taken as the contribution base.

3, social insurance contribution base has upper and lower limits, the minimum can not be less than 60% of the previous year's average monthly salary of the city's employees (private enterprise employees, self-employed workers and non-city urban household employees shall not be less than 50%, the private enterprise legal person, shareholders, owners of self-employed businesses shall not be less than 100%); the maximum can not be higher than the previous year's average monthly salary of the city's employees 300%. The average wage of the city's employees is published annually by the Municipal Bureau of Statistics.

4. The contribution base is fixed for one year in the same contribution year, and will not be changed in the middle of the year. From April to June every year, the employer should declare the social insurance contribution base for the new year according to the notification from the social insurance agency of the city where the employer is located.