How to calculate the cumulative payment base? What is the cumulative payment base related to?

Relationship between social security payment base and total wages: social security should be paid according to the actual income of employees.

I. Cumulative payment base and how to calculate it

1. Number of employees ≠ Number of participants

The number of employees can be simply understood as the number of people who receive wages in enterprises.

The number of insured persons refers to the number of insured persons under the unit social security account.

If the company does not pay social security for its employees, no matter how many employees there are, the number of participants is zero.

If employees stop insurance, move out or come to the company within one year, and the number of insured persons changes, then in the annual report of 20 16, the number of insured persons shall be based on the number of insured persons paid at the end of 20 16+02.

2. When looking for a reporting enterprise, the number and amount of insured persons cannot be calculated repeatedly.

There are n branches under the name of Company A that do not conduct independent accounting, and the employees of the branches are paid social security by Company A, the head office. Therefore, when Company A submits the annual report of 20 16, it will submit all the insured persons belonging to the company and their amounts. The number of insured persons in the branch is 0, and the insured amount is 0.

Company B is the parent company of Company C, and subsidiary C has no separate account, and all employees under its name are linked to the social security account of Company A. Therefore, when subsidiary C submits the annual report of 20 16, it is not necessary to calculate the number and amount of insured persons under the name of C, and write it as 0 uniformly, because it has been reflected in the annual report of parent company B. ..

Zhang San works in company D, holding the salary of company D, but the social security is paid by the original unit E department. Therefore, in the annual report of Company D, Zhang San is included in the number of employees, not in the number of participants, because Zhang San is not linked to the social security account of Company D..

Company F and Company G have their own business licenses, but they share a set of people. All employees pay in the name of the social security account of company F, so the social security part of company F is truthfully filled in, and the social security department of company G is divided into 0.

In a word, those who are not insured under the name of the reporting enterprise are not included in the social security content.

3. The payment base and payment amount are cumulative, and the number of payers is the latest data as of June 5438+ February of that year.

Taking the annual report of 20 16 as an example, the four payment bases (pension, unemployment, medical care and maternity) in social security information refer to the cumulative number from 20 16 to 12 (the total number of unit payment bases), which is not individual or average. In addition, note that the unit of money here is ten thousand yuan.

The number of payers is the latest number of participants as of 20 16, 12.

The payment base and payment amount are cumulative, and the number of payers is the latest number as of June 5438+ February of that year.