How to calculate social security payment according to salary base?

The wage base is calculated according to 60% to 300% of the average social wage.

I last year's average monthly salary or starting monthly salary is lower than 60% of the average monthly salary of employees in the city last year, which is approved according to 60% of the average monthly salary of employees in the city last year; More than 300% of the average monthly salary of employees in the city last year, calculated according to 300% of the average monthly salary of employees in the city last year.

The salary base is the social security payment base, and a person's salary is actually the social security payment base. Social insurance payment base, also called social insurance payment base, is the basis for insured units and insured persons to pay social insurance premiums; In the relationship between social security payment and total wages, social security should be paid according to the actual income of employees. Employers need to buy social security according to the salary level of employees. If it is illegal to buy at the minimum base privately, employees can report to the social security center. If they pay less because of the low base, they can ask the company to make up for it. If the negotiation fails, they can arbitrate.

The wage base for paying social security is determined as follows:

1, the base of individual contributions in that year was approved according to the average monthly salary of employees in the previous year.

2. The average monthly wage income of employees in the previous year corresponds to the total wages paid by the unit to employees in the previous natural year, that is, from 1 to 12 in the previous year, and the average monthly amount.

3. Employees who worked for less than one year in the previous year shall be calculated according to the total wages divided by the actual working months.

I hope the above content can help you. Please consult a professional lawyer if you have any other questions.

Legal basis: Article 90 of People's Republic of China (PRC) Social Insurance Law.

If the social insurance premium collection agency arbitrarily changes the base and rate of social insurance premium payment, resulting in underpayment or overpayment of social insurance premium, the relevant administrative department shall order it to recover the social insurance premium that should be paid or refund the social insurance premium that should not be paid;

The directly responsible person in charge and other directly responsible personnel shall be punished according to law.