Guangxi 1996 Social Security Payment Base

1996 Guangxi social security payment base is 449.8 yuan, which is within the range of 60% to 300% of the average social wage of that year.

Specifically, the social security payment base is 60% to 300% of the average social wage. For example, the average social wage 1000 yuan, then the payment base can be from 600 yuan to 3,000 yuan. At the same time, if the wage income of employees is higher than 300% of the local average wage of employees in the previous year, 300% of the local average wage of employees in the previous year will be the payment base.

General social security payment base:

The social security payment base is generally based on my salary income in the previous year.

1. If the wage income of employees is higher than 300% of the local average wage of employees in the previous year, 300% of the local average wage of employees in the previous year will be the payment base;

2. If the wage income of employees is lower than 60% of the local average wage of employees in the previous year, 60% of the local average wage of employees in the previous year shall be the payment base;

3, the employee's salary is between 300% and 60%, according to the actual declaration. When it is impossible to determine the wage income of employees, the payment base shall be determined according to the local average wage of employees in the previous year published by the local labor administrative department.

To sum up, every year, social security will verify the base at a fixed time (March or July, in different places), and declare a new base according to the average monthly salary of employees in the previous year, and it is necessary to prepare a payroll.

Legal basis:

People's Republic of China (PRC) social insurance law

Article 60

The employing unit shall declare itself and pay social insurance premiums in full and on time, and shall not postpone or reduce the payment except for legal reasons such as force majeure. 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.