How is the social security base determined?

How is the social security base determined?

The social insurance payment base of 1 and (1) is determined according to the social insurance base of employees in a social security year and the monthly average amount of personal income tax declared in the previous year 1 to 12.

(2) The total wage income of employees in the previous year refers to all monetary income earned by employees in the whole calendar year from June 65438+1 October1to June 65438+February 3 1 in the previous year, including hourly wages, piecework wages, bonuses, allowances and subsidies, overtime wages and wages paid under special circumstances.

(3) Among them, the new employees take the full-term salary income of the employees' starting salary as the payment base, and the insured unit takes the sum of the monthly bases of all employees in this unit as the monthly base of this unit.

2. Legal basis: Article 12 of the Social Insurance Law, the employing unit shall pay the basic old-age insurance premium according to the proportion of the total wages of its 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.

Does overtime pay count as social security base?

Overtime pay should be included in the social security base, that is, the total wages. However, overtime pay is variable, and the social security base remains unchanged for one year. Therefore, in practice, the calculation of social security base is based on the monthly salary when you enter the company in the first year, and the average monthly income of the previous year is calculated in the second year. At this time, overtime pay has been included in the total amount of work, which has affected the social security base.

Relevant regulatory references:

Article 12 of the Social Insurance Law of People's Republic of China (PRC): The employer shall pay the basic old-age insurance premium in proportion to the total wages of its employees as 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 their wages stipulated by the state and record it in their personal accounts.

How is the social security base determined?