Relationship between individual social security contribution base and salary

Legal analysis: the base of individual social security payment is linked to wages. Calculation of social security payment base: it is approved in April every year according to the average income of employees in the previous year, and the base remains unchanged from April of that year to March of the following year. The upper limit of pension, unemployment, work injury, maternity and medical insurance is 300% of the average social wage of last year, and the lower limit is 60% of the average social wage of last year. The social security base is the average annual salary of the local area in the previous year and is not calculated and published on the website of the local social security bureau.

Legal basis: Article 8 of the Administrative Provisions on the Declaration and Payment of Social Insurance Fees The employing unit shall register social insurance for employees and declare and pay social insurance fees within 30 days from the date of employment. If the social insurance has not been registered, the social insurance agency shall verify the social insurance premium it should pay.

If the employer fails to declare the amount of social insurance premiums payable according to the regulations, the social insurance agency shall temporarily determine the amount payable according to 1 10% of the amount paid by the unit last month; If there is no payment amount last month, the social insurance agency shall temporarily determine the amount of payment according to the operating conditions of the unit, the number of employees and the average salary of employees in the local last year. After the employer completes the declaration procedures, the social insurance agency shall settle the accounts in accordance with the provisions.