The social security base of 20 17 came out.

On 20 17, the minimum social security payment salary is 3082 yuan, and the maximum is 23 1 18 yuan.

Salary base and payment amount of social insurance contributions in Beijing in 20 17

First, the average monthly salary of employees in this city in the previous year is the base of payment, and the base of payment salary is 7706 yuan.

Two, last year, the average monthly wage income of employees exceeded 300% of the average monthly wage of employees in the previous year, and the base of payment wage was 23 1 18 yuan.

Three, 70% of the average monthly salary of employees in this city last year is the base of payment, and the base of payment salary is 5394 yuan.

Four, based on 60% of the average monthly salary of employees in this city last year, the base of payment salary is 4624 yuan.

Individual employees take the monthly average of their total salary income in the previous year as the monthly payment base of this year, in which: the new employees of this unit take the full-term salary income of the month when the employees join the company as the payment base; The insured unit takes the sum of the monthly payment bases of all the insured employees of the unit as the monthly payment base of the unit.

The total wage income of employees in the previous year refers to all monetary income obtained by employees in the whole calendar year from June 65438+1 October1February 3 1 last year, including hourly wages, piecework wages, bonuses, allowances and subsidies, overtime wages and wages paid under special circumstances.

In view of the diversification of wage payment forms of employers, employees should pay attention to the following aspects when determining the payment base:

(1) All social insurance premiums, housing accumulation funds and individual tax adjustments directly withheld and remitted by the unit from employees' wages are all included in the payment base.

(2) The transportation subsidies, telephone subsidies, lunch subsidies, festival fees, high temperature, high altitude, underground, toxic and harmful special post allowances paid by the unit to employees in the form of cash or bank deposits should be included in the payment base.

(3) The wages paid by the unit to individual employees through after-tax profit commission or dividend should be included in the payment base.

(4) Employees who implement the basic salary system will be included in the payment base according to their turnover or business performance.

(5) after the implementation of business contracting or cost contracting, the unit will no longer reimburse the travel expenses of its employees, and 60% of its contracted income should be included in the payment base.

References:

Baidu encyclopedia-social insurance base