How to declare the social security payment base?

The declaration of social insurance payment base is basically in July each year, and the insured unit shall declare the social insurance payment base of the next settlement year to the municipal social insurance fee collection management center or the district social insurance agency (hereinafter referred to as the social insurance agency) that handles the insurance registration.

First, how to declare the social security payment base?

The declaration of social insurance payment base is basically in July each year, and the insured unit shall declare the social insurance payment base of the next settlement year to the municipal social insurance fee collection management center or the district social insurance agency (hereinafter referred to as the social insurance agency) that handles the insurance registration.

The payment base declared by the insured unit shall be signed or confirmed by the insured employee himself. If the payer fails to declare according to the regulations, the social insurance agency may temporarily determine the monthly payment base at 1 10%.

Covering up, omitting and underreporting the payment base by insured units and insured personnel will directly reduce the level of social insurance benefits enjoyed by insured personnel. The monthly payment base of social insurance is generally determined according to the average monthly salary of employees in the previous year, which is determined once a year. Once determined, it may not be changed within one year.

Legal basis: Article 66 of the Social Insurance Law.

The social insurance fund shall set up a budget according to the overall level. In addition to the basic medical insurance fund and maternity insurance fund budget combined, other social insurance fund budgets are compiled separately according to social insurance projects.

Second, what is the social security payment base?

The social security payment base is 60%-300% of the average social wage. For example, the average social wage 1000 yuan, and the payment base can be 600 yuan-3,000 yuan. The calculation method is generally based on my salary income in the previous year.

(1) If the wage income of employees is higher than 300% of the local average wage of employees in the previous year, 300% of the local average wage of employees in the previous year will be used as the payment base;

(two) the wage income of employees is lower than 60% of the local average wage of employees in the previous year, with 60% of the local average wage of employees in the previous year as the payment base;

(3) If the employee's salary is between 300% and 60%, it shall be declared according to the facts. When it is impossible to determine the wage income of employees, the payment base shall be determined according to the local average wage of employees in the previous year published by the local labor administrative department. Social security will regularly check the base every year (March or July, in different places), and declare a new base according to the average monthly salary of employees in the previous year. It is necessary to prepare proof of these payroll.

Article 72 The sources of social insurance funds shall be determined according to the types of insurance, and social pooling shall be gradually implemented. Employers and workers must participate in social insurance and pay social insurance premiums according to law.