Should the declared salary of social security be consistent with the payment base?

First, the concept of social security wage declaration and payment base

Social security declaration salary is the amount declared by the enterprise when paying social security for employees, which should reflect the actual salary level of employees. The payment base is the basis of social security payment, which is determined according to certain rules and standards and used to calculate the amount of social security payment.

Two, the social security declaration of wages and payment base consistency requirements

According to China's social security laws and regulations, enterprises should take the actual wages of employees as social security declaration wages, and determine the social security payment base on this basis. This means that the wages declared by social security should be consistent with the payment base to ensure the fairness and accuracy of social security payment.

In practice, enterprises should carefully verify the actual wages of employees and declare and pay social security in accordance with relevant regulations. If enterprises underreport, conceal or falsely report the wages declared by social security, they will face corresponding legal responsibilities and penalties.

Three, the significance of the consistency of social security declaration wages and payment base

The consistency between social security declared wages and payment base is of great significance for safeguarding workers' rights and interests and maintaining the normal operation of social security system. It is helpful to ensure that employees can enjoy the corresponding social security benefits according to the actual salary level, and at the same time, it can prevent enterprises from taking advantage of the loopholes in the social security system to conduct illegal operations.

In addition, the consistency between the declared salary of social security and the payment base is also helpful to improve the transparency and credibility of the social security system and enhance the public's trust and support for the social security system.

To sum up:

It is one of the basic requirements of social security system that the declared salary of social security is consistent with the payment base. Enterprises should declare and pay social security according to the actual wages of employees to ensure the fairness and accuracy of social security payment. At the same time, the government and all walks of life should also strengthen the supervision and management of the social security system to ensure its normal operation and effective implementation.

Legal basis:

People's Republic of China (PRC) social insurance law

Article 12 stipulates:

The employing unit shall pay the basic old-age insurance premium according to the proportion of the total wages of its employees stipulated by the state, and record it in the basic old-age insurance pooling fund. Employees shall pay the basic old-age insurance premium in accordance with the proportion of wages stipulated by the state and record it in their personal accounts.

People's Republic of China (PRC) social insurance law

Article 60 provides that:

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.