Social security individual contribution base

First, the personal contribution base of endowment insurance 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 used as the payment base;

(two) the wage income of employees is lower than 60% of the local average wage of employees in the previous year, with 60% of the local average wage of employees in the previous year as the payment base;

(3) If the employee's salary is between 300% and 60%, it shall be declared according to the facts. 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.

Social security will regularly check the base every year (March or July, in different places), and declare a new base according to the average monthly salary of employees in the previous year. It is necessary to prepare proof of these payroll.

For example, Shanghai Labor and Social Security Bureau announced the payment standard of social insurance premiums in this city in 2008. Compared with 2007, the lower limit of social insurance premium payment base in 2008 increased from 1.478 yuan to 1.735 yuan, an increase of 257 yuan, and the upper limit increased to 8676 yuan, an increase of 1.284 yuan.

The standard operation period announced this time is from April 1 day, 2008 to March 3 1 day, 2009. The minimum payment base for institutions, institutions, enterprises, social organizations, individual merchants and freelancers in Shanghai is 1735 yuan, and the upper limit is 8676 yuan. If the average wage is lower than the lower limit, it shall be calculated according to the lower limit, and if it exceeds the upper limit.

Compared with the payment base of 1.478 yuan in 2007, the lower limit of payment increased by 257 yuan, and the upper limit increased by 1.284 yuan. At the same time, the payment base of employees in informal labor organizations has also increased from 960 yuan to 8,676 yuan compared with 2007. In 2008, the social insurance payment base of small towns in this city and the comprehensive insurance premium payment base of foreign employees were both 1.735 yuan, which was 257 yuan higher than that of 1.478 yuan in 2007.

Extended data

The proportion of insurance payment is 28% of the base payment, which consists of two parts: enterprise payment and individual payment, of which enterprise payment is 20% and individual payment is 8%. The payment base is the average monthly actual income of the insured person in the previous year, including basic salary, bonus and allowance.

The payment base of endowment insurance should be reported and audited every year together with other social insurance premium payment bases. Usually, the social security work of the payment base is after the Xi social insurance calculation base published by the Provincial Labor and Social Security Department (formerly known as the average social wage of last year, but now it is renamed as the social insurance calculation base according to the needs of social insurance business).

The social security center informs the insured units through announcements, networks, etc. The monthly payment base approved by the social security center cannot be changed in the current year.

Baidu encyclopedia-social security payment base