Mianyang Social Security 2023 has the lowest payment standard.

Mianyang social security 2023 minimum payment standard is as follows:

1. Old-age insurance: general units pay 20% of the average monthly salary of enterprise employees, and individuals pay 8% of the average monthly salary;

2. Medical insurance: units pay basic medical insurance according to the sum of all employees' salary bases 10%, and individuals generally pay 2% of the average monthly salary;

3. Work-related injury insurance: the unit pays 0.3-2% of the total wages of employees in the previous year, and individuals do not pay;

4. Unemployment insurance: the unit pays 2% of the total salary of the unit, and the employees pay unemployment insurance premium at 1% of their salary;

5. Maternity insurance: the unit pays 0.8% of the wages and benefits due to employees, and the individual does not pay. However, there are differences in the proportion of social security payment in different regions, and the data published by each region shall prevail.

The calculation method of social security payment base is as follows:

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, the payment base of social security is calculated according to the monthly average amount of all wage income of employees in the previous year. The payment base of social security can calculate the amount of social insurance premiums that enterprises or individuals should pay, and the calculation method is to multiply the payment base by the rate.

Legal basis:

Article 60 of People's Republic of China (PRC) Social Insurance Law

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.

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.