Is the social security payment base set by the unit?

1. According to the provisions of the Social Insurance Law, the base for employers to pay social insurance premiums is determined by the total wages of their employees, and the base for employees to pay social insurance premiums is determined by their own wages. But in practice, it is based on my average monthly salary last year, and there are upper and lower limits. How much depends on the actual situation in each region.

Two, under normal circumstances, my average monthly salary is lower than the local average monthly salary of 60%, according to the local average monthly salary of 60% payment; If it exceeds 300% of the average monthly salary of local employees, it shall be paid according to 300% of the average monthly salary of local employees, and the excess part shall not be included in the base of payment salary.

Three, the deposit is determined once a year, once determined, unchanged for one year.

Calculation method of social security payment base: generally, my salary income in the previous year is the payment base. If the wage income 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 shall be the payment base; If the wage income 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 shall be the base of payment; If the employee's salary is between 300% and 60%, declare it according to the facts. When it is impossible to determine the wage income of employees, the payment base shall be determined according to the local average wage of employees in the previous year published by the local labor administrative department. Social security will regularly check the base every year (March or July, in different places), and declare a new base according to the average monthly salary of employees in the previous year. It is necessary to prepare proof of these payroll.

legal ground

Social insurance law

Article 58 Employers and laborers must participate in social insurance and pay social insurance premiums according to law. The employing unit shall, within 30 days from the date of employment, apply to the social insurance agency for social insurance registration for its employees. If the social insurance has not been registered, the social insurance agency shall verify the social insurance premium it should pay.