Can the social security payment base and the provident fund base be different?

The social security payment base is the basic data for calculating the amount of social insurance premiums paid by employers and insured employees. In other words, the base of housing provident fund and social security should be the same. Then the question is, can the social security contribution base and the provident fund base be different? In order to help you better understand the relevant legal knowledge, we have compiled the relevant contents. Let's have a look. First, can the social security payment base and the provident fund base be different? The social security payment base and the provident fund base can be different. From July, 20 15 to July, 20 1 5, all housing provident fund deposit units have adjusted and implemented the adjusted housing provident fund deposit base, which is the average monthly salary of employees for 20 14 years. The adjusted deposit base shall not exceed 5 times of the average monthly salary of employees in this city in 20 14 provided by the statistics department of this city, that is, it shall not exceed 3027 1 yuan. If the total average monthly salary of employees (the average monthly salary of employees with annual salary system) does not exceed the above limit, the actual average monthly salary shall be used as the deposit base; If it exceeds the above limit, the limit shall be used as the deposit base. The adjusted deposit base shall not be less than 1808 yuan. If the deposit base is less than 1 808 yuan before July 20 15, it will be automatically adjusted to 1808 yuan from July 5. Social insurance base, referred to as social insurance base, refers to the social insurance payment base of employees in a social security year. It is determined according to the average monthly wage income of employees from June 1 day to February 1 day in the previous year. The social insurance payment base is an important basis for calculating the social insurance premiums and social insurance benefits paid by employers and their employees. There are upper and lower limits, depending on the actual situation in each region.

Two, the calculation method of social security payment base 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 shall be 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;

(three) the wages of employees are between 300% and 60%, which shall be truthfully declared. 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.

Three. The payment base of provident fund is adjusted according to Nanjing's housing provident fund payment base in 2020. The payment base in 2020 is 20 19 employees' average monthly salary, with the maximum not exceeding 3 times (3 1200 yuan) of the average monthly salary of Nanjing employees in 20 19 announced by the Municipal Bureau of Statistics, and the minimum not lower than the minimum wage standard of Nanjing employees in 2020.

At present, the corresponding wage standards in Nanjing are as follows:

(a) the monthly minimum wage is adjusted to 2020 yuan/month.

(2) The minimum wage for part-time working hours is adjusted to 18.5 yuan/hour. The internship remuneration paid by the enterprise to the internship students and the labor remuneration of the work-study students shall be paid by the hour, and shall not be lower than the local minimum wage standard for part-time employment hours.

The above is my own legal knowledge about whether the social security payment base and the provident fund base can be different. From the above, we can know that the base of the provident fund is not necessarily the same as the base of social security contributions, but it can be different.