Why is the social security contribution base different from the salary?

People who pay social security for employees need to pay a fee every month. As for the fees paid, they are calculated according to the social security payment base and payment grade. Most people may not know how to determine the social security payment base. Let's see what the official said.

Why is the social security contribution base different from the salary?

Because the social security payment base is calculated according to our average monthly salary, and the daily salary often refers to a certain month, and most people's monthly salary is different, not exactly the same.

For example, your salary from June 1 to February 12 last year was 7000 yuan/month, and the year-end bonus was June 12. Then your average monthly salary last year was: (7,000 yuan × 12+ 12 yuan) ÷ 65,438+February = 8,000 yuan/month, which is different from the monthly income of 7,000 yuan in peacetime. Your social security contribution base is calculated with reference to 8,000 yuan.

Although the determination of social security payment base is related to wage income, it is not simply equivalent to the current monthly salary. Personal social security payment base should be determined according to the average monthly wage income of employees in the previous year, and the average monthly wage income of employees = the total annual wage of employees ÷ the actual number of months (≤ 12).

The payment year of social security is from July of that year to June of the following year. The average monthly wage income of employees in the previous year corresponds to the total wages paid to employees in the previous natural year, that is, the average monthly amount from June 65438 to February 65438 of the previous year. Employees who worked for less than one year in the previous year shall be calculated according to the total wages divided by the actual working months.

It is normal for most people to find that their social security payment base is higher than their salary when they check their social security payment base daily. Moreover, the social security payment base has upper and lower limits, and how much to pay each month depends on their average monthly salary and the social security payment grade they choose.