Is it mandatory to pay social security in full according to wages in Shanghai?

Shanghai social security payment is not calculated according to the full salary, but according to the social security base. The base of individual contributions in that year is determined according to the average wage income of employees in the previous year. The upper and lower limits of the individual contribution base are determined according to 300% and 60% of the average monthly salary of employees in the city in the previous year.

According to Article 5 of the Implementation Measures for the Collection and Payment of Social Insurance Fees in Shanghai, social insurance fees are collected in a centralized and unified way. Payment units and individuals shall pay social insurance premiums in full and on time. Social insurance premiums shall not be reduced or exempted.

Article 6 A newly established payment unit shall, within 30 days from the date of establishment, go through the social insurance registration at the social insurance agency with the business license or registration certificate and other relevant documents. Social insurance agencies will issue social insurance registration certificates after examination. The registered items of social insurance include: name, domicile, business place, unit type, legal representative or person in charge, account number of the bank where the account is opened, and other matters stipulated by the administrative department of labor and social security of the State Council.

If the social insurance registration items of the payer are changed, it shall go through the registration formalities of social insurance change at the original registration institution within 30 days from the date of change. If the payer is terminated according to law due to cancellation, dissolution, bankruptcy or other circumstances, it shall, within 30 days from the date of termination, go through the formalities for cancellation of social insurance registration at the original registration institution.

Extended data:

Article 10 of the Measures for the Implementation of Collection and Payment of Social Insurance Fees in Shanghai, if the payer is unable to pay social insurance fees in full monthly under any of the following circumstances, it may apply to the Municipal Labor and Social Security Bureau for deferred payment of social insurance fees with the consent of the workers' congress or the trade union:

(1) Being declared bankrupt by the people's court according to law;

(two) stop production, continuous losses for more than one year, or on the verge of bankruptcy;

(three) other circumstances approved by the Municipal People's government.

Article 11 Where a payer applies for deferred payment, it shall provide corresponding property warrants (including real estate warrants, securities, equity certificates, etc.). , the same below). The payment unit that has the right to dispose of the property independently may apply for deferred payment; A payment unit that has no independent property disposal right may jointly apply for deferred payment with a third party that has the right to dispose of its property.

Article 12 When applying for holdover of social insurance premiums, the party applying for holdover shall put forward the holdover period and payment plan. The longest holdover period shall not exceed one year.

Baidu Encyclopedia —— Implementation Measures for Collection and Payment of Social Insurance Fees in Shanghai

Shanghai Human Resources and Social Security Bureau-How to determine the social security payment base?