What is the highest social security payment base?

In July, 20021year, due to the adjustment of relevant insurance base in Beijing, the minimum base of Beijing's old-age unemployment work-related injury was raised to 5,360 yuan, and the maximum base of old-age unemployment work-related injury medical treatment (maternity) was 2,8221,so the current social security base has a lower limit of 5,360 and an upper limit of 2,8221.

1. What is the upper limit of 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. Take the situation in Shanghai in 2004 as an example. In 2003, the average monthly social wage was 1847 yuan. If your monthly salary exceeds 1847*3=554 1 yuan. Then the social security payment base is 554 1 yuan; If your monthly salary is less than1847 * 60% = 1 108.2 yuan, the social security payment base is1108.2 yuan. If the salary is between 1 108.2 and 554 1 yuan, the base is your salary.

Second, the calculation method of social security payment base

(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.

What is the highest grade of social security payment?

Social insurance funds shall establish separate accounts and conduct separate accounting according to the types of social insurance, and implement a unified national accounting system. The social insurance fund is earmarked for special purposes, and no organization or individual may occupy or misappropriate it. The maximum payment base of social security should be determined according to the average social wage. Generally, the 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.

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

Article 67 The preparation and examination and approval of the draft budget and final accounts of the social insurance fund shall be carried out in accordance with the law and the provisions of the State Council.

Article 68 Social insurance funds shall be deposited in special financial accounts, and specific management measures shall be formulated by the State Council.

Article 69 Social insurance funds shall be invested and operated in accordance with the regulations of the State Council under the premise of ensuring safety, so as to maintain and increase the value.

Social insurance funds shall not be used for illegal investment and operation, for balancing other government budgets, for building or rebuilding office buildings, and for paying personnel expenses, operating expenses and management expenses, or for other purposes that violate laws and administrative regulations.