How to calculate the average salary and social security base of social security last year?

How to calculate the average salary and social security base of social security last year?

The 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 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. If the wage income of employees cannot be determined, the payment base shall be determined according to the local average wage of employees in the previous year.

Social security will verify the base at a fixed time 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, and it is necessary to prepare a payroll.

What are the declaration rules of social security contribution base?

1, old employees are declared according to the average monthly salary of the previous year;

2. New employees shall be declared according to the salary of the first month of the year.

Note: If the social security base does not correspond to the salary, the audit will be risky.

Due to the territorial management of social insurance in China, local governments can formulate corresponding plans according to local actual conditions. At present, the social insurance payment schemes in different parts of the country are not completely consistent. Under normal circumstances, the base for employees to pay social insurance premiums is based on their average monthly salary in the previous year, and is approved within the range of 60%-300% of the average salary of local employees.

How to calculate the average salary and social security base of social security last year?