List of Social Security Payment Bases in Chengdu in 2023

The list of social security payment bases in Chengdu in 2023 is as follows:

1, the salary is lower than 60% of the social average salary, and the five insurances and one gold are paid according to the social average monthly salary;

2. The salary is between 60% and 300% of the average social salary, so the pre-tax salary is the payment base of five insurances and one gold.

3. Wage is the average level of society; Those who exceed 300% will only pay three times the average social wage as the base for paying five insurances and one gold.

The following aspects should be paid attention to when determining the payment base:

1. All social insurance premiums, housing accumulation funds and individual tax adjustments directly withheld from employees' wages should be included in the social insurance base;

2 units in the form of cash or bank deposits to pay transportation subsidies, telephone subsidies, lunch subsidies, holiday fees and high temperature, high altitude, underground, toxic and harmful special post allowances, etc., should be included in the social insurance base;

3, the unit through after-tax profit commission or dividends paid to individual employees' wages, should be included in the social insurance base;

4, the implementation of the basic wage system of workers, according to the turnover or operating performance of the commission income, should be included in the social insurance base;

5, after the implementation of business contract or cost contract, the unit will no longer reimburse the travel expenses of employees, and 60% of its contracted income should be included in the social insurance base.

To sum up, the insured employees' monthly average wage income in the previous year is the monthly social insurance payment base, which is guaranteed by 60% (the lower limit of the payment base) and 300% (the upper limit of the payment base) of the average wage of employees in full-caliber urban units in the province in 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 according to the proportion of the total wages of its employees 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.