What is the base of social security payment?

Legal analysis: the social security payment standard of flexible employees in Guangzhou is as follows: 1, endowment insurance, the payment base is 4588 yuan, the individual contribution ratio is 8%, and the monthly payment is 4588×20%=9 17.6 yuan; 2. Medical insurance, the payment base is 6757 yuan, the individual contribution ratio is 7.5%, and the monthly payment is 6 175×7%=432.25 yuan; 3. Medicaid for critical illness,11262× 0.26% = 29.28 yuan; 4. Supplementary medical insurance for employees:11262× 0.5% = 56.35438+0 yuan. The social security payment base is 60%-300% of the average social wage. For example, the average social wage 1000 yuan, and the payment base can be 600 yuan-3,000 yuan. Take the situation in Shanghai in 2004 as an example. In 2003, the average monthly social wage was 1847 yuan. Social security will verify the social security base at a fixed time every year (March or July, in different places) and release the latest minimum base and maximum base. Generally speaking, enterprises help employees pay the minimum social security. Of course, some companies will pay social security for their employees according to the average salary of the previous year.

Legal basis: Article 12 of the Social Insurance Law of People's Republic of China (PRC), the employing unit shall pay the basic old-age insurance premium in proportion to the total wages of its employees as 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. Individual industrial and commercial households without employees, part-time employees who have not participated in the basic old-age insurance in the employing unit and other flexible employees who have participated in the basic old-age insurance shall pay the basic old-age insurance premiums in accordance with state regulations and record them in the basic old-age insurance pooling fund and individual accounts respectively.