20 16 Fuzhou social security payment base has been adjusted recently. How to calculate Fuzhou social security payment base?

First, the social insurance base is referred to as the social security base, which refers to the social insurance payment base of employees in a social security year. It is determined according to the average monthly salary and salary tax amount of the previous year declared by employees from June 1 day to February 1 day. The social insurance payment base is an important basis for calculating the social insurance premiums and social insurance benefits paid by employers and their employees. There are upper and lower limits, depending on the actual situation in each region.

The second is the upper limit of the payment base, which means that the part where the wage income of employees exceeds the arithmetic average of the monthly average wage of employees in provinces and cities in the previous year by more than 300% is not included in the payment base;

The third is the lower limit of the payment base, which means that the wage income of employees is lower than 60% of the arithmetic average monthly salary of employees in provinces and cities in the previous year, and 60% of the arithmetic average monthly salary of employees in provinces and cities in the previous year is the payment base.

Take Shanghai as an example:

20 15 The average salary in Shanghai is 5939 yuan.

2065438+April 2006-2065438+March 2007, the lower limit of Shanghai social security payment base is: 5939*60%=3563 yuan;

From April 20 16 to March 20 17, the upper limit of Shanghai social security payment base is: 5939*300%= 178 17 yuan.