Suzhou social security payment base in 2023

Legal analysis: the payment ratio is as follows: the payment base of five insurances and one gold is generally determined according to 60% to 300% of the average salary of employees in the previous year, as follows: 1. If the average wage of employees in the previous year is higher than the local average wage of employees at the end of last year by 300% or more, the payment base of five insurances and one gold shall be calculated according to 300% of the monthly average wage; 2. If the average wage of last year is lower than 60% or less of the average wage of local employees at the end of last year, the payment base of five insurances and one gold shall be calculated according to 60% of the average monthly wage; 3. If the average salary of last year was between 60% and 300% of the average salary of local employees at the end of last year, the payment base of five insurances and one gold shall be declared according to the actual salary. This law is based on the Social Insurance Law.

Legal basis: The full text of the Regulations on the Administration of the Declaration and Payment of Social Insurance Fees Article 8 An employer shall register social insurance for its employees and declare and pay social insurance fees within 30 days from the date of employment. If the social insurance has not been registered, the social insurance agency shall verify the social insurance premium it should pay. If the employer fails to declare the amount of social insurance premiums payable according to the regulations, the social insurance agency shall temporarily determine the amount payable according to 1 10% of the amount paid by the unit last month; If there is no payment amount last month, the social insurance agency shall temporarily determine the amount of payment according to the operating conditions of the unit, the number of employees and the average salary of employees in the local last year. After the employer completes the declaration procedures, the social insurance agency shall settle the accounts in accordance with the provisions.