How to determine the social insurance base

Legal analysis: 1. Individual employees take the monthly average of their total salary income in the previous year as the monthly payment base of this year, in which: the new employees in this unit take the full salary income of the employee in the month of employment as the payment base. The insured unit takes the sum of the monthly payment bases of all the insured employees of the unit as the monthly payment base of the unit.

2. The total wage income of employees in the previous year refers to all monetary income obtained by employees in the whole calendar year from June 65438+1 October1June 65438+February 3 1 last year, including hourly wages, piece-rate wages, bonuses, allowances, overtime wages and wages paid under special circumstances.

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

Article 4 Employers and individuals in People's Republic of China (PRC) shall pay social insurance premiums according to law, and have the right to inquire about payment records and personal rights and interests records, and ask social insurance agencies to provide social insurance consultation and other related services.

Individuals enjoy social insurance benefits according to law and have the right to supervise the payment of their own units.

Article 57 An employing unit shall, within 30 days from the date of its establishment, apply to the local social insurance agency for social insurance registration with its business license, registration certificate or unit seal. The social insurance agency shall, within fifteen days from the date of receiving the application, examine and issue the social insurance registration certificate.

Where the social insurance registration items of the employing unit are changed or the employing unit is terminated according to law, it shall, within 30 days from the date of change or termination, go to the social insurance agency to handle the change or cancellation of social insurance registration.

The market supervision and management department, the civil affairs department and the organization management organ shall promptly inform the social insurance agency of the establishment and termination of the employing unit, and the public security organ shall promptly inform the social insurance agency of the birth, death, household registration, migration and cancellation of the individual.