How to calculate the social security base of the company?

The calculation method of social security base is as follows:

1. The payment base of endowment insurance for urban employees is based on my average monthly salary, but the salary of employees is lower than 60% of the average social salary; Then take 60% of the average social wage as the payment base, and when the employee's wage is higher than 300% of the average social wage, take 300% of the average social wage as the payment base;

2, flexible employment personnel, because it is impossible to verify their wages, according to the social average wage between 60% and 300%, the social security department set up different grades of payment base, by the insured to choose their own grades to pay;

3, urban and rural residents pension insurance payment grade, from 100 to more than 2000 yuan, the insured can freely choose the base of payment.

The social security base is calculated according to the average monthly income of all employees' wages in the previous year, including hourly wages, piece-rate wages, bonuses, allowances and overtime wages. The social security base has an upper limit and a lower limit, depending on the actual situation in different places, because the average monthly wage income in different places is different, but the calculation method is the same.

Legal basis:

People's Republic of China (PRC) social insurance law

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.

Article 7

The administrative department of social insurance in the State Council is responsible for the national social insurance management, and other relevant departments in the State Council are responsible for the relevant social insurance work within their respective functions and duties.

The social insurance administrative department of the local people's government at or above the county level shall be responsible for the social insurance management within its administrative area, and other relevant departments of the local people's government at or above the county level shall be responsible for the relevant social insurance work within their respective functions and duties.