The payment base is lower than the actual salary.

The social security payment base has a great relationship with the actual salary, but it does not mean that the social security payment base must be completely consistent with the actual salary, that is, it is ok to be lower or higher than the actual salary. First, should the social security payment base be consistent with the actual salary? The social security base does not have to be consistent with the actual salary, as long as the employer pays 60%-300% of the average salary of local employees in the previous year. Two. Determination of social security payment base 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 in this unit take the full-term salary income of the employee in the month of employment 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) Social insurance premiums, housing accumulation funds and personal adjustment taxes directly withheld from employees' wages should be 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. Third, the upper and lower limits of the social security payment base and the upper limit of the payment base, which means that the part of the employee's wage income exceeding the arithmetic average of the monthly average wage of employees in provinces and cities in the previous year is not included in the payment base; The lower limit of the payment base refers to the fact that the wage income of employees is lower than 60% of the arithmetic average of the monthly average wage of employees in provinces and cities in the previous year, and 60% of the arithmetic average of the monthly average wage of employees in provinces and cities in the previous year is the payment base. There are upper and lower limits on the social insurance payment base, and the minimum can not be lower than 60% of the average monthly salary of employees in the whole city last year (employees in private enterprises, employees in individual industrial and commercial households and employees in non-local urban households shall not be lower than 50%, and shareholders and owners of private enterprises as legal persons and individual industrial and commercial households shall not be lower than100%); The maximum can not be higher than 300% of the average monthly salary of employees in the city last year. The average wage of employees in this Municipality is published annually by the Municipal Bureau of Statistics. In the same payment year, the payment base is fixed for one year and will not be changed halfway. From April to June every year, the employer shall declare the social insurance payment base of its employees in the new year according to the notice of the local social insurance agency. According to the law, we can know that the social security base does not have to be consistent with the actual salary, as long as the employer pays 60%-300% of the average salary of local employees in the previous year.