How to determine the social security payment base

The social security payment base needs to be determined according to the employee's salary. Details are as follows:

1. If the salary is lower than the minimum social security base, it shall be paid according to the minimum base;

2. If it is higher than the lower limit, it will be paid according to the actual average annual salary of the previous year;

3, new employees to the first month salary as the base;

4. The social security base of old employees is adjusted to the average monthly salary of the previous year as the base. If the salary is lower than or higher than the local minimum or maximum social security base, the minimum or maximum social security base shall be used as the payment base.

The ratio of social security companies to individuals is as follows:

1. Endowment insurance: 16% unit, 8% individual;

2. Medical insurance: unit 10%, individual 2%;

3. Maternity insurance: the unit is 0.8%, and the individual does not pay;

4. Unemployment insurance: 0.8% for the unit, 0.2% for the individual (urban household registration), and no payment for the individual (rural household registration);

5. Work-related injury insurance: 0.2%- 1.9% for the unit, with no individual contribution.

When determining the payment base, employees have the following points:

1, the social insurance premium, housing accumulation fund and individual tax directly withheld by the unit from employees' wages should be included in the payment base;

2 units in the form of cash or bank deposits to pay transportation subsidies, telephone subsidies, lunch subsidies, holiday fees, high temperature, high altitude, underground, toxic and harmful and other special post allowances should be included in the payment base;

3. The wages paid by the unit to employees through after-tax profit commission or dividends shall be included in the payment base;

4, the implementation of the basic wage system of workers, according to the turnover or operating performance of the commission income and related income, should be included in the payment base;

5, after the implementation of business contract or cost responsibility, the unit will no longer reimburse the staff's travel expenses, and 60% of its contracted income should be included in the payment base.

The law clearly stipulates the scope of social security payment and related measures, involving social security expenses such as employee pension insurance, which need to be shared by employers and employees. Under specific circumstances, the employer should strictly abide by relevant laws and regulations to pay relevant insurance for employees, depending on the actual situation.

Legal basis: Article 2 of People's Republic of China (PRC) Social Insurance Law.

The state establishes social insurance systems such as basic old-age insurance, basic medical insurance, industrial injury insurance, unemployment insurance and maternity insurance, so as to guarantee citizens' right to receive material assistance from the state and society in accordance with the law when they are old, sick, injured, unemployed and have children.

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The social insurance system adheres to the principles of wide coverage, basic protection, multi-level and sustainability, and the level of social insurance should be compatible with the level of economic and social development.

Article 4

Employers and individuals in People's Republic of China (PRC) pay social insurance premiums according to law, and have the right to inquire about payment records and personal rights records, and require social insurance agencies to provide social insurance consultation and other related services.

Individuals enjoy social insurance benefits according to law and have the right to supervise the payment of their own units.