How to calculate the social security salary in Tianjin?

How to calculate the social security salary in Tianjin?

In Tianjin, the accounting of social security wages involves many factors, including the salary base of employees, the proportion of social security contributions, the payment period and so on. Every employee has his own social security account, and units and individuals pay social security fees according to a certain proportion to form social security wages.

First, the determination of the wage base

Wage base is the basis of social security wage accounting. In Tianjin, the salary base of employees is usually determined according to their average monthly salary in the previous year. The salary base of employees who are new to work or unable to determine the average monthly salary shall be determined according to the local minimum wage standard.

Second, the proportion of social security contributions.

In Tianjin, the proportion of social security contributions is shared by units and individuals. The specific proportion depends on the actual situation of the units and individuals where the employees work, but generally it does not exceed the maximum payment ratio stipulated by the state. The proportion of unit contribution is usually higher than that of individual contribution.

Third, the term of payment.

The payment period is also one of the important factors affecting social security wage accounting. In Tianjin, employees need to pay social security fees for a certain number of years after retirement to enjoy basic pension benefits. The longer the payment period, the higher the pension benefits.

Four, the accounting method of social security wages

The accounting method of social security wages in Tianjin is complicated, including the following steps: first, calculate the basic pension according to the salary base and payment period of employees; Secondly, the personal account pension is calculated according to the amount of personal account storage and the monthly divisor; Finally, add basic pension and personal account pension to get the final social security salary.

To sum up:

The accounting of social security wages in Tianjin involves many factors, including wage base, social security contribution ratio, payment period and so on. Every employee has his own social security account, and units and individuals pay social security fees according to a certain proportion to form social security wages. After retirement, employees can receive basic pension benefits according to their social security fees and payment years.

Legal basis:

Article 12 of the Social Insurance Law of People's Republic of China (PRC) stipulates that the employer 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.