What is the base of social security remittance?

First of all, when you say, "If the average salary in the last year was 4000,4000 * 40% =1600", the average salary does not refer to your personal average salary, but "the average monthly salary of employees in the provinces where workers lived in the last year", with one figure for each province.

Secondly, "60%-300% (40%-300% in Beijing) means that 40% of this average salary is the lower limit of the payment base, that is, the payment base of all social security payers cannot be lower than this lower limit. If it is low, they should also pay according to the lower limit. And 300% of this average salary refers to the upper limit of the payment base, and the payment base of all people who pay social security cannot be higher than this upper limit. If it is high, they have to pay according to the upper limit.

Finally, talk about your personal social security base, which is your personal contribution base.

The payment base is the calculation base of your social security contribution. (For example, if you work in Beijing, you are a new employee with a salary of 5,000 yuan, and the individual contribution rate of Beijing's old-age insurance is 8%, then you pay 5000 * 8% of the individual part of the old-age insurance every month = 400 yuan. Among them, 5000 is your payment base. )

Under normal circumstances, you are a new employee, and the company pays social security for you. The payment base is your contract salary. For example, 2000 yuan/month, provided that this 2000 yuan is between the upper and lower limits of your local social security contribution base. If the lower limit of your local social security payment base is already higher than 2000 yuan, such as 3000 yuan, then you should also pay according to the base of 3000 yuan, not 2000 yuan.

If you are not a new employee, the Social Security Bureau will re-approve your social security base once a year. The assessment standard is your average salary in the last natural year. For example, if you paid 2000 yuan a month last year and the company paid 14 months, then your payment base is 2000 *14/12 = 2333.33 yuan. Of course, this figure should also be compared with the upper and lower limits of your local payment base, and finally determined.

I hope I can help you ~

Further reading: How to buy insurance, which is good, and teach you how to avoid these "pits" of insurance.