Why is the employee social security payment base of large state-owned enterprises so high?

Why is the social security payment base of employees in large state-owned enterprises so high? According to the provisions of the social security law, employees in the unit take their actual wages as the payment base. Everyone thinks that the inherent high social security contribution base of enterprises is because state-owned enterprises stop paying fees in strict accordance with national laws, regulations and policies, so compared with private enterprises and sensitive employees, the contribution base of employees of state-owned enterprises is relatively high.

From 1986, state-owned enterprises began to implement the labor contract system and pay endowment insurance for employees under the labor contract system. By the time 1992 pension insurance system is fully implemented, after nearly 30 years of publicity, education and training, both managers and employees of state-owned enterprises should have a deeper understanding of social security and safeguard their legitimate rights and interests. In addition, the shareholders of state-owned enterprises are the state, and it is also the social obligation and responsibility of state-owned enterprises to safeguard the legitimate rights and interests of employees according to law. Paying social insurance faithfully for employees in accordance with national laws and regulations once became a blind action of state-owned enterprises. In this sense, the payment base of employees in state-owned enterprises is generally higher than that of employees in private enterprises, which is determined by the nature of state-owned enterprises and their understanding of the legal system.

After more than 20 years of reform, China state-owned enterprises have made great progress, especially in the reform of employment mechanism and salary system. The labor contract system is implemented in all aspects of labor and employment; In terms of salary and treatment, enterprises can decide their employees' salary and treatment independently according to the criteria of employment marketization without breaking the control of total wages. After years of reform and development, state-owned enterprises are full of vitality and become people's first choice for employment. In state-owned enterprises, the wage gap is not so big, and the wages of many employees have certain advantages compared with those of private enterprises.

With the improvement of wages, the payment base of social security will naturally increase from time to time. According to the text of the Interim Provisions of the former Ministry of Labor and Social Security on the Management of Employees' Personal Accounts, when the actual salary of employees is lower than 60% of the average monthly salary of employees in the previous year, 60% of the average monthly salary of employees in the previous year is the payment base; When my actual salary is higher than 300% of the average monthly salary of employees in the previous year, 300% of the average monthly salary of employees in the previous year will be used as the payment base. State-owned enterprises conscientiously implement this provision, and on the premise that the income of employees in state-owned enterprises increases irregularly, their actual wages are used as the payment base.

Every year around July, the provincial human resources and social departments of the central government will define the reference value of the social security contribution index of the year according to the average monthly salary of employees in the previous year, which is also called the social security contribution base in many central governments. This social security payment base is divided into two parts: the lower limit and the upper limit. For employees, the lower limit and upper limit of payment mainly play the role of calculating the payment index, not taking this payment base as the actual payment base. However, when many private enterprises pay social security, they basically take 60% of the average monthly salary of employees in the previous year as the payment base, not the actual salary of employees. This is also the reason why people think that the payment base of employees in state-owned enterprises is high, while that of employees in private enterprises is relatively low.

To sum up, there are three main reasons why the social security contribution base of employees in large state-owned enterprises is so high. First, the awareness of social security of state-owned enterprises is stronger than the awareness of rule of law and obligation; Second, the wage base of state-owned enterprises, especially large state-owned enterprises, is relatively high; Third, state-owned enterprises can use the actual wages of employees as the payment base.