How to adjust the unit social security base

The employer's total average monthly salary of employees in the previous year is the payment base, and the average monthly salary income of employees in the previous year is the payment base. If the monthly payment base of units and employees is lower than 60% of the average monthly salary of employees in this Municipality last year, 60% of the average monthly salary of employees in this Municipality shall be the payment base; More than 300% of the average monthly salary of employees in this city is not included in the payment base.

Although the salary composition of employees has been adjusted, the total salary should be similar. According to the relevant labor laws and regulations, the purchase of social security depends on the total income, which means that no matter how it is split, how much can actually be in the hands of employees. This ensures the interests of employees, but the cost borne by the company will be higher; The social security base is declared regularly by the Social Security Bureau every year. Not in the reporting period, the base will remain unchanged after the salary increase. During the reporting period of annual base, the unit will report the base according to the average salary of each person in the previous year. If the reporting base is lower than the minimum base set by the local social security bureau, the fee will be deducted according to the minimum base. If the reporting base is higher than the minimum base, the expenses shall be deducted according to the reporting base. According to the national social security payment policy, social security premiums should be paid every year according to the salary and treatment standards of employees in the unit. Social security is generally paid according to the average monthly salary from the second half of the previous year to the first half of the next year. If the average wage is lower than the minimum base of social security payment, the unit needs to pay social security according to the minimum base standard. If the average wage exceeds the maximum base, social security can only be paid according to the maximum base.

Legal basis:

People's Republic of China (PRC) social insurance law

Tenth employees should participate in the basic old-age insurance, and employers and employees should pay the basic old-age insurance premium. Individual industrial and commercial households without employees, part-time employees who have not participated in the basic old-age insurance in the employer and other flexible employees can participate in the basic old-age insurance, and individuals pay the basic old-age insurance premium. The measures for the endowment insurance of civil servants and staff managed by reference to the Civil Service Law shall be formulated by the State Council.

Eleventh basic old-age insurance to implement the combination of social pooling and individual accounts. The basic old-age insurance fund consists of employers, individual contributions and government subsidies.

Article 12 The employing unit shall pay the basic old-age insurance premium according to the proportion of the total wages of employees stipulated by the state and record it in the basic old-age insurance pooling fund. Employees shall pay the basic old-age insurance premium in accordance with the proportion of wages stipulated by the state and record it in their personal accounts. Individual industrial and commercial households without employees, part-time employees who have not participated in the basic old-age insurance in the employing unit and other flexible employees who have participated in the basic old-age insurance shall pay the basic old-age insurance premiums in accordance with state regulations and record them in the basic old-age insurance pooling fund and individual accounts respectively.

Thirteenth employees of state-owned enterprises and institutions to participate in the basic old-age insurance, the basic old-age insurance premiums payable during the payment period shall be borne by the government. When the basic old-age insurance fund is insufficient to pay, the government gives subsidies.

Article 14 Individual accounts shall not be withdrawn in advance, and the bookkeeping interest rate shall not be lower than the bank time deposit interest rate, and interest tax shall be exempted. If an individual dies, the balance of the individual account can be inherited.