Wujiang social security payment base

Legal analysis: The sum of total wage base can be paid for the total wages of the employees of this unit or for the individual employees of this unit. Generally, my salary income in the previous year is the base of payment. 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 shall be the payment base; If the wage income of employees is lower than 60% of the local average wage of employees in the previous year, 60% of the local average wage of employees in the previous year shall be the base of payment; If the employee's salary is between 60% and 300%, declare it according to the facts. When it is impossible to determine the wage income of employees, the payment base shall be determined according to the local average wage of employees in the previous year published by the local labor administrative department. The base of social security payment is determined according to the average monthly income of all employees from 1 month to1February in the previous year.

Legal basis: Article 4 of the Social Insurance Law of People's Republic of China (PRC) * * * Employers and individuals in People's Republic of China (PRC) pay social insurance premiums according to law, and have the right to inquire about payment records and personal rights and interests records, and ask social insurance agencies to provide social insurance consultation and other related services. Individuals enjoy social insurance benefits according to law and have the right to supervise the payment of their own units. Generally, my salary income in the previous year is the base of payment. 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 shall be the payment base; If the wage income of employees is lower than 60% of the local average wage of employees in the previous year, 60% of the local average wage of employees in the previous year shall be the base of payment; If the employee's salary is between 60% and 300%, declare it according to the facts. When it is impossible to determine the wage income of employees, the payment base shall be determined according to the local average wage of employees in the previous year published by the local labor administrative department.

Article 90 of the Social Insurance Law of People's Republic of China (PRC) * * * If the social insurance fee collection agency arbitrarily changes the base and rate of social insurance premium payment, resulting in underpayment or overpayment of social insurance premium, the relevant administrative department shall order it to recover the social insurance premium that should be paid or refund the social insurance premium that should not be paid; The directly responsible person in charge and other directly responsible personnel shall be punished according to law.