Is the social security payment base paid according to the basic salary?

The social security payment base is calculated according to the wages payable.

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.

1. 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 will be the payment base;

2. 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 payment base;

3, the employee's salary is between 300% and 60%, according to the actual declaration. 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.

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 fund and personal adjustment tax directly withheld from employees' wages should be included in the payment base.

2 units in the form of cash or bank deposits to pay transportation subsidies, telephone subsidies, lunch subsidies, holiday fees, high temperature, high altitude, underground, toxic and harmful special post allowances should be included in the payment base.

3, the unit through after-tax profit commission or dividends paid to individual employees' wages, should be included in the base pay.

4, the implementation of the basic wage system of workers, according to the turnover or operating performance of the commission income, should be included in the payment base.

5, after the implementation of business contract or cost responsibility, the unit will no longer reimburse the staff's travel expenses, and 60% of its contracted income should be included in the payment base.

Generally, my salary income in the previous year is the base of payment. The payment base is an important calculation basis for the insured to enjoy social insurance benefits. After workers participate in social insurance, social security agencies will establish personal accounts for basic old-age insurance and medical insurance for life. The higher the base of employees' contributions, the more personal accounts, the more disposable medical expenses and the higher the pension they receive when they retire. However, the concealed, omitted and underreported payment base of insured units and insured personnel will directly reduce the level of social insurance benefits enjoyed by insured personnel.

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

Labor law of the people's Republic of China

Article 3 Laborers shall enjoy equal employment and choice of occupation, remuneration, rest and vacation, labor safety and health protection, vocational skills training, social insurance and welfare, submission of labor disputes and other labor rights as stipulated by law.

Laborers should complete labor tasks, improve their professional skills, implement labor safety and health laws and regulations, and observe labor discipline and professional ethics.

Article 72 The sources of social insurance funds shall be determined according to the types of insurance, and social pooling shall be gradually implemented. Employers and workers must participate in social insurance and pay social insurance premiums according to law.

Article 73 Laborers shall enjoy social insurance benefits according to law under the following circumstances:

(1) Retirement;

(2) Being sick or injured;

(3) Being disabled at work or suffering from occupational diseases;

(4) unemployment;

(5) bearing.

After the death of an employee, his survivors shall enjoy the survivors' allowance according to law. The conditions and standards for workers to enjoy social insurance benefits shall be stipulated by laws and regulations. Social insurance premiums enjoyed by workers must be paid in full and on time.