Can the social security base be adjusted downward after the upward adjustment?

Legal analysis: whether the downward adjustment is determined by the proportion of the total wages of employees. Social security payment base is the contribution standard of social insurance payment, according to the base and coefficient of authorized payment amount. Determined by the proportion of the total wages of employees. The social security payment base is 60%-300% of the average social wage as the payment base, for example, if the average social wage is 1,000 yuan, the payment base can be 600 yuan to 3,000 yuan. Generally, the contribution base is based on one's salary income in the previous year. (1) If the employee's salary income is higher than 300% of the average salary of local employees in the previous year, 300% of the average salary of local employees in the previous year shall be the contribution base; (2) If the employee's salary income is lower than 60% of the average salary of local employees in the previous year, 60% of the average salary of local employees in the previous year shall be the contribution base; (3) If the employee's salary is between 300%-60%, it shall be declared on a factual basis. of the employee's salary is between 300% and 60%, the declaration shall be made in accordance with the actual situation. When an employee's salary income cannot be determined, his/her contribution base will be 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 the new base, you need to prepare the payroll these certificates.

Legal basis: The Chinese People's **** and the State Social Insurance Law Article 12 The employer shall pay the basic pension insurance premiums in accordance with the proportion of the total wages of the employees of the unit as stipulated by the State, and shall be credited to the basic pension insurance fund. Employees shall pay basic pension insurance premiums in the proportion of their own wages as prescribed by the State, and such premiums shall be credited to their individual accounts. Individual business households without employees, part-time workers who do not participate in the basic pension insurance of the employer, and other flexibly employed persons to participate in the basic pension insurance shall pay the basic pension insurance premiums in accordance with the state regulations, which shall be credited to the basic pension insurance fund and individual account respectively.