Replacement of social security payments to calculate how payroll deductions

Social security is a very important point, we laborers have to pay in accordance with the relevant provisions. In many cases we will also encounter the need to make up for the situation, then in the time to make up for the time in the calculation of wages should be how to make deductions? This is a problem that we need to understand, I have organized the following content for you to answer, I hope to help you.

A, make up the social security calculation of wages how to deduct

make up the amount = make up the last year's average social wage * (should make up the annual contribution to the wage base % should make up the annual average social wage) * contribution ratio * make up the coefficient.

Second, what is retroactive social security

Social security retroactive payment refers to the social security due to some reasons for social security have a few months did not pay normally, and then these months of social security retroactive payment on. Generally speaking, when people want to buy a house, settle down, handle retirement and other needs, they find that the accumulated social security payment time does not meet the requirements for enjoying the corresponding benefits, so they need to make up for the months of social security that they did not pay before, in order to ensure that they can enjoy the corresponding social security rights and interests.

Related Laws and Regulations

According to Article 25 of the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China, in accordance with the state regulations, the unit for the individual and the individual's contribution to the basic pension insurance premiums, basic medical insurance premiums, unemployment insurance premiums, housing accumulation fund, from the taxpayers of the taxpayers of the taxable income deduction.