How to calculate the base for individuals to pay social security?

In order to make up for the loss of employee's personal account amount caused by the enterprise's late payment of employee's old-age insurance premium, the overdue old-age insurance premium shall be implemented in accordance with DocumentNo.. 19997. The calculation method is as follows: payment amount = average social wage of the previous year at the time of payment * (percentage of the annual payment wage base that should be paid) * payment ratio * payment coefficient, in which: the payment ratio is implemented according to the current enterprise payment ratio, that is, 28%, 20% for enterprises and 8% for individuals. The starting point of the repayment coefficient is 1. 1, and the coefficient increases by 0. 1 every year before the repayment year, and is calculated year by year. For example, in June 2007, employees of an enterprise paid 200 1 1 endowment insurance. If the actual monthly salary of 200 1 is lower than the lower payment limit of 492 yuan in the current year, then the monthly payment base for his pension insurance premium of 200 1 is 492 yuan. The annual base is 5904. The specific calculation is as follows: 65,438+0, repayment ratio: 28%2, repayment coefficient: 65,438+0.73, social wage of 98,404 in 2006,5438+0, and social wage of 65,438+09,036,5438+0 in the previous year. 1.7 individual payment amount =19031* (5904% 9840) * 8% *1.7.

Further reading: How to buy insurance, which is good, and teach you how to avoid these "pits" of insurance.