Is there a relationship between paying social security base and actual salary?

Legal analysis: the base of social security contributions is related to wages, but it cannot be said that the actual wages of employees are the base of social security contributions. Because it is determined by the average monthly salary of employees in the previous year and the local social salary.

The social security payment base of ordinary employees is the monthly average of the total wage income of employees in the previous year, and the social security payment base of new employees is the full-term wage income of the starting month.

However, there will be an upper and lower limit. If the wage income of employees exceeds 300% of the local average monthly salary of employees in the previous year, the social security payment base is 300% of the local average monthly salary of employees in the previous year; If the wage income of employees is lower than 60% of the local average monthly salary of employees in the previous year, the social security payment base shall be 60% of the local average monthly salary of employees in the previous year. 60%-300% of the average social wage is generally used as the base of social security payment. If the average wage is lower than the lower limit, it shall be calculated according to the lower limit, and if it exceeds the upper limit, it shall be calculated according to the upper limit. Due to historical and practical reasons, the average social wage is inflated, which cannot fully reflect the real situation of the average income of social groups. "Therefore, the linkage mechanism between the social security contribution base and the average social wage itself is debatable. In addition, the floating social security payment base will inevitably increase the payment burden of enterprises and low-income groups. How to balance the rights and obligations of the insured requires overall consideration and corresponding supporting measures.

Legal basis: People's Republic of China (PRC) Social Insurance Law.

Article 2 The state establishes social insurance systems such as basic old-age insurance, basic medical insurance, industrial injury insurance, unemployment insurance and maternity insurance, so as to guarantee citizens' right to receive material assistance from the state and society in accordance with the law in case of old age, illness, industrial injury, unemployment and maternity.

Article 3 The social insurance system adheres to the principles of wide coverage, basic protection, multi-level and sustainability, and the level of social insurance should be compatible with the level of economic and social development.

Article 4 Employers and individuals who pay social insurance premiums according to law in People's Republic of China (PRC) have the right to inquire about payment records and personal rights and interests records, and ask social insurance agencies to provide social insurance consultation and other related services. Individuals enjoy social insurance benefits according to law and have the right to supervise the payment of their own units.