How to fill in the social security declaration salary

Legal analysis: social security declaration salary should be filled in according to the payment base. The payment base is determined by the social security agency according to a certain proportion of the total wages of the employees of the unit. Therefore, when the unit declares social security, the salary filled in should be consistent with the payment base, which is convenient for calculating the amount of expenses to be paid. Individual employees take their average monthly salary in the previous year as the payment base. If the average monthly salary of employees in the previous year was lower than 60% of the average monthly salary of employees in the whole city in the previous year, 60% of the average monthly salary of employees in the whole city in the previous year was used as the payment base; If the average monthly salary of employees in the whole city exceeds 300% in the previous year, 300% of the average monthly salary of employees in the whole city in the previous year will be used as the payment base. If the individual employee does not have the average monthly salary of the previous year, the average monthly salary of this year shall be the payment base; If there is no average monthly salary of this year, the actual salary of that month will be used as the payment.

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

Article 2 The state establishes social insurance systems such as basic old-age insurance, basic medical insurance, industrial injury insurance, unemployment insurance and maternity insurance, so as to guarantee citizens' right to receive material assistance from the state and society in accordance with the law in case of old age, illness, industrial injury, unemployment and maternity.

Twenty-sixth basic medical insurance for employees, new rural cooperative medical care and basic medical insurance for urban residents shall be implemented in accordance with state regulations.

Twenty-eighth medical expenses that meet the basic medical insurance drug list, diagnosis and treatment items, medical service facilities standards and emergency treatment and rescue shall be paid by the basic medical insurance fund in accordance with state regulations.