The social security payment base can be adjusted several times a year.

Legal analysis: the social security base cannot be adjusted halfway. If the social security base has been declared and paid in the current year, when the annual social security base cannot be adjusted, it can only be adjusted together with the adjustment of the social security base in the next year. Social security base is called social security payment base, which generally refers to the monthly average of all wage income of the payer in the previous year.

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

Sixty-first social insurance fee collection agencies shall collect social insurance premiums in full and on time according to law, and regularly inform employers and individuals of the payment situation.

Article 62 If the employer fails to declare the amount of social insurance premiums that should be paid according to the regulations, the amount that should be paid shall be determined according to 1 10% of the amount paid by the employer last month; After the payment unit completes the declaration procedures, the social insurance fee collection agency shall make settlement in accordance with the provisions.

Article 63 If an employer fails to pay social insurance premiums in full and on time, the social insurance premium collection agency shall order it to pay or make up within a time limit.