How to calculate the payment base of social security provident fund

Legal analysis: social security payment base declaration rules

1, old employees are declared according to the average monthly salary of the previous year;

2. New employees shall be declared according to the salary of the first month of the year.

Note: If the social security base does not correspond to the salary, the audit will be risky.

Due to the territorial management of social insurance in China, all localities can formulate corresponding measures according to local actual conditions. At present, the payment methods of social insurance in different parts of the country are not completely consistent. Under normal circumstances, the base for employees to pay social insurance premiums is based on their average monthly salary in the previous year, and is approved within the range of 60%-300% of the average salary of local employees.

Legal basis: Article 60 of the Social Insurance Law of People's Republic of China (PRC) * * * The employer shall declare by itself and pay the social insurance premium in full and on time. Except for legal reasons such as force majeure, the payment shall not be postponed or reduced. The social insurance premiums that employees should pay shall be withheld and remitted by the employer, and the employer shall inform me of the details of paying social insurance premiums on a monthly basis. Individual industrial and commercial households without employees, part-time employees who have not participated in social insurance in the employing units and other flexible employees can pay social insurance premiums directly to the social insurance premium collection agencies.