Average social security contribution coefficient

The social security payment base refers to the social insurance payment base in a social security year. The reference standard is the average monthly salary of all employees in the last social security year, including monthly salary, year-end bonus, allowances and subsidies, etc.

The salary base for organs, institutions, enterprises and social organizations to pay social insurance premiums shall be determined in accordance with the principle of consistency between units and individuals; The base of the monthly payment of social insurance premiums by the unit is determined by the sum of the monthly payment bases of the employees of the unit; The base for employees to pay social insurance premiums is determined by the average monthly salary of the previous year.

Social insurance base, referred to as social insurance base, refers to the social insurance payment base of employees in a social security year. It is determined according to the average monthly wage income of employees from June 1 day to February 1 day in the previous year. [1] is an important basis for calculating social insurance premiums and social insurance benefits paid by employers and their employees. There are upper and lower limits, depending on the actual situation in each region.

The social security payment base is 60%-300% of the average social wage. For example, the average social wage 1000 yuan, and the payment base can be 600 yuan-3,000 yuan.

Legal basis:

Article 72 of the Labor Law

The social insurance fund shall determine the source of funds according to the types of insurance and gradually implement social pooling. Employers and workers must participate in social insurance and pay social insurance premiums according to law.