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The contribution base of the company's social security

Legal subjective:

The maximum social security contribution base is 300%. The maximum social security contribution base should be decided according to the average social wage, generally 60% of the average wage - 300% of the payment base, for example, the average social wage is 1,000 yuan, the payment base can be 600 yuan - 3,000 yuan.

Legal Objective:

Article 72 of the Labor Law determines the source of funds of the social insurance fund according to the type of insurance, and gradually implements social coordination. Employers and workers must participate in social insurance and pay social insurance premiums in accordance with the law.