What is the minimum payment base of social security accumulation fund?

Legal analysis: social security contributions are converted based on the local social wages of the current year, which are generally divided into three grades: 100%, 80% and 60%. The provident fund has no base, but is based on personal actual income. Pay according to 10% of personal income, and the unit and individual will share the burden. The monthly deposit amount of housing provident fund is the average monthly salary of employees in the previous year multiplied by the deposit ratio of employee housing provident fund (calculated to yuan, rounded to the nearest yuan). There are upper and lower limits on the monthly deposit of the annual housing provident fund. If the monthly deposit calculated according to the above formula is within the prescribed upper and lower limits, it shall be determined according to the facts; Exceeding the upper limit or failing to reach the lower limit can only be calculated according to the upper limit or lower limit. According to the relevant regulations, the deposit ratio of employees and unit housing provident fund shall not be less than 5% of the average monthly salary of employees in the previous year; Conditional cities can appropriately increase the deposit ratio. The specific deposit ratio shall be drawn up by the Housing Provident Fund Management Committee and submitted to the people's governments of provinces, autonomous regions and municipalities directly under the Central Government for approval after being audited by the people's governments at the corresponding levels.

Legal basis: Article 4 of the Social Insurance Law of People's Republic of China (PRC) * * * 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 and interests records, and ask 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.