Can the social security base be lowered in the second year?

You can't. According to the survey of caring enterprises, the social security base refers to the base of social insurance premiums paid by the insured in the social security system, which is usually determined according to the salary income of the insured. Under normal circumstances, the social security base cannot be lowered. According to national regulations, the adjustment of social security base needs to be carried out according to certain standards and procedures. Usually, the state or local government issues relevant policy documents to adjust the social security base. If the wage income of the insured changes, the corresponding social security base will also change. However, under some special circumstances, some areas may adjust the social security base, for example, due to changes in the economic situation, policy reform and other reasons, wage income will decline. However, this adjustment usually requires the approval and procedures of relevant departments, and cannot be carried out at will. Therefore, in general, the social security base cannot be reduced, but it needs to be judged according to the specific situation.