Can the social security base be higher than the salary?

The maximum payment base of social security is 300%. The maximum payment base of social security should be determined according to the average social wage. Generally, the payment base is 60%-300% of the average social wage. For example, the average social wage 1000 yuan, and the payment base can be 600 yuan-3,000 yuan.

Legal objectivity:

Article 12 of the Social Insurance Law: 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 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 employer and other flexible employees participate in the basic old-age insurance; The basic old-age insurance premium shall be paid in accordance with the provisions of the state and credited to the basic old-age insurance pooling fund and individual account respectively.