How to calculate social security allowance?

Legal analysis: the base of individual payment is the average salary of the previous year, and generally the average monthly salary of employees is the base of individual payment. The staff of the Municipal Social Security Bureau said that the average monthly salary of employees is calculated according to the items listed in the total wages statistics stipulated by the National Bureau of Statistics, including wages, bonuses, allowances, subsidies and other income. If my average monthly salary is lower than 60% of the average salary of employees in this city in the previous year, the payment base shall be determined according to 60% of the average salary of employees in the previous year; If it exceeds 300% of the average wage of employees in this Municipality last year, the payment base shall be determined according to 300% of the average wage of employees in this Municipality last year, and the excess part shall not be included in the payment base. Among them, new employees (including graduate students, college students, college graduates, etc. ) enterprises in that year to start the month's salary income as the payment base; From the second year onwards, according to the average monthly wage income of the previous year as the base of payment wages.

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

Article 12 The employing unit shall pay the basic old-age insurance premium in proportion to the total wages of its employees and record it in the basic old-age insurance pooling fund. Employees shall pay the basic old-age insurance premium in proportion to the national salary and record it in their personal accounts.

Twenty-third employees should participate in the basic medical insurance for employees, and the employer and employees should jointly pay the basic medical insurance premiums in accordance with state regulations.

Article 35 The employing unit shall pay the work-related injury insurance premium according to the total wages of employees and the rate determined by the social insurance agency.

Fifty-third employees should participate in maternity insurance, the employer shall pay maternity insurance premiums in accordance with state regulations, and employees shall not pay maternity insurance premiums.

Article 44 Employees shall participate in unemployment insurance, and the employer and employees shall jointly pay unemployment insurance premiums in accordance with state regulations.

"Decision of the State Council on Establishing the Basic Medical Insurance System for Urban Employees" Article 2, paragraph 3, medical insurance premiums shall be paid jointly by employers and employees. The employer's contribution rate should be controlled at about 6% of the total wages of employees, and the employee's contribution rate is generally 2% of his salary income. With the development of economy, the contribution rates of employers and employees can be adjusted accordingly.

Article 6 Urban enterprises and institutions shall pay unemployment insurance premiums at 2% of the total wages.