How to calculate the social security monthly contribution base

Calculating social security using the social security contribution base is as follows:

The social security base, or social security base for short, is the employee's social security contribution base for a social security year. It is determined according to the monthly average of all wage income earned by the employee from January to December of the previous year. The social insurance contribution base is an important basis for calculating the social insurance contributions to be paid by the employer and its employees and the social insurance benefits of the employees, and there is an upper limit and a lower limit, with the specific amount depending on the actual situation in each region.

(1) If the salary income of an employee is higher than 300% of the average salary of the local employees in the previous year, 300% of the average salary of the local employees in the previous year shall be used as the contribution base;

(2) If the salary income of an employee is lower than 60% of the average salary of the local employees in the previous year, 60% of the average salary of the local employees in the previous year shall be used as the contribution base;

(3) If the salary of the employee is between 300% and 60%, the amount shall be determined according to the actual situation of each region. between 300% and 60% shall be declared on a factual basis. When the employee's salary income cannot be determined, his contribution base is determined by the average salary of local employees in the previous year announced by the local labor administration department as the contribution salary. Every year, the social security will be in a fixed time (March or July, different places) approved base, according to the employee's average monthly salary of the previous year to declare a new base, you need to prepare the payroll these certificates.