Principles of Beijing social security base declaration

In principle, the social security payment base is the average of the actual wages of employees in the previous year. Payment standard: total wages of employees. (If the total wages of employees are lower than 60% of the average social wage in the previous year, they will be paid at 60% of the average social wage. If it is higher than 60% of the average social wage in the previous year, it will be paid according to the actual salary); But-usually the leader has the final say. After receiving the notice of social security, the social security manager of the unit submits the file of social security base declaration to the leader of the unit, who decides which salary type of employees will enter the social security payment base, and then the financial department provides the salary table of employees in the previous year of 65438+February, and calculates related items according to the instructions of the leader. The final accounting result is the amount submitted to the social security department. Below the minimum payment base, the social security department will automatically verify the minimum payment base. -The Social Security Association announced the social wages of this city last year, and set the minimum payment base for this year. According to the requirements announced by the social security department, social security should be handled online, and the paper materials should be signed and handed in by the leaders. When the new social security payment base is completed (online download or download the details of employees participating in the social security department), calculate each part that employees should pay and report it to the financial department for monthly deduction. ]

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