Is it illegal that the social security base is inconsistent with the salary base?

Legal analysis: illegal. It must be paid according to the actual income as the payment base, and it must be the same as the tax declaration amount, otherwise it is illegal. This is why the social security payment reform of the state and units is the foundation of tax collection.

The payment base of social security should be the total salary I deserve in the current month, including overtime pay and commission; Personal income tax can be calculated after deducting the insurance premiums borne by individuals. In other words, your social security base should be higher than the tax base.

However, there are lower and upper limits for social security contributions, which vary from place to place. The lower limit is generally the local minimum wage, and the upper limit is generally about three times the local average wage. General enterprises pay insurance for employees, and the implementation of policies with high or low base is not strong.

Legal basis: Article 59 of People's Republic of China (PRC) Social Insurance Law People's governments at or above the county level shall strengthen the collection and payment of social insurance premiums. Social insurance premiums shall be uniformly collected, and the implementation steps and specific measures shall be stipulated by the State Council.