Is it illegal for social security base to be lower than salary?

The annual social security base adjustment exam has begun again, and the word social security base will be paid attention to by HR of more enterprises.

When applying for the social security payment base every year, because many enterprises HR don't understand the policy, in order to save costs, they will pay social security to employees according to the minimum base.

However, this practice is generally inconsistent with the regulations, unless the actual wages of employees are indeed lower than the minimum social security base.

Can the unit pay social security according to the minimum wage standard?

First of all, let me correct a wrong statement. Social security should not be paid according to the minimum wage, but according to the minimum base.

The base comes from salary, but it is not necessarily equal to salary. Here we need to know the definition of total wages first, which is a concept directly introduced in the basic adjustment documents of various places.

What is the total salary?

It is clearly stipulated in the National Bureau of Statistics 1 Order that wages include hourly wages, piecework wages, bonuses, allowances, overtime wages and wages paid under special circumstances.

What do you mean by wages paid under special circumstances?

For example, maternity allowance and subsidy during paid shutdown are all paid wages under special circumstances.

Let's look at a formula first: social security contribution = base x ratio.

In the practice of social security, it is generally based on Letter No.60 from the Labor and Social Insurance Center, supplemented by reference to the lower limit and proportion of social security base and some special rules for checking the base.

In the "Social Security Law", the provisions on the base number are relatively broad, such as:

Employee basic old-age insurance unit payment = total wages × specified proportion

Individual contribution = my salary × specified proportion

This is just a big frame formula. In the No.60 document issued by the Labor and Social Insurance Center, the specification of the base number is further explained. For example:

1, the unit payment base has two situations:

The first is based on the total wages of employees;

The second is the sum of the individual payment bases of employees in this unit.

2. There are three individual payment bases:

The first one is based on my average monthly salary in the previous year, which is approved between the upper limit and the lower limit;

The second is directly based on my salary;

The third is based on the average monthly salary of the individual in the previous year.

In the notice of national base adjustment, the base is basically the approved value of the average monthly salary in the previous year between the upper limit and the lower limit.

It should be noted that there are clear provisions in the first document. 20 16 130 shows that units are not allowed to expand and narrow the proportion of payment or increase or decrease the scope of payment by themselves. That is, the payment base shall not be lowered at will, and the minimum payment base shall not be less than 60% of the local social wage.

What should be the payment base for new employees?

According to the Interim Measures for the Management of Individual Accounts of Basic Endowment Insurance for Enterprise Employees issued by the General Office of the Ministry of Labor, it can be made clear that the starting salary of new employees is the base of payment, and the base of payment for re-employed employees after unemployment is also the base of payment in that year.

Summarize the principle of base verification: the base calculation of old employees is based on the average monthly salary of the previous year, and the base calculation of new employees is based on the salary of the first month, that is, the salary of new employees starts from the first month, the average monthly salary of the elderly in the previous year, and the upper and lower limits of social security are intercepted for verification.

Therefore, the company cannot pay social security to employees according to the minimum base.

Practical operation of daily wage and social security calculation

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Do employees' wages and social security have to be consistent?

As mentioned above, the salary and social security payment base should be the same, but the inconsistency between them does not necessarily mean that there is something wrong with the enterprise.

Why?

Because the social security payment base has also set up ceilings and wooden floors, specifically:

Upper limit: If the payment base is higher than the maximum payment base set by local government (300% of local social wages), social security shall be paid according to the maximum payment base.

Lower limit: if the payment base is lower than the minimum payment base set by the local government (60% of local social wages), it is the lowest.

Maybe many HR are still a little confused. Is it legal that the salary is inconsistent with the social security payment base? Here are two examples of 5 1 sauce:

Suppose that the companies where Zhang San and Li Si are located are all in Beijing, according to the Notice of Beijing Municipal Bureau of Human Resources and Social Security on unifying the upper and lower limits of social insurance contributions in 2022.

Beijing social security monthly payment base in 2022:

The upper limit is 3 1884 yuan.

The lower limit is 5869 yuan.

Company 1:

Li Si's company is in Beijing, 202 1 with an average monthly salary of 35,000 yuan.

According to the above, the upper limit of social security payment is 3 1884/ month.

Then, after the base adjustment in 2022, it is legal for the company to pay social security fees for Li Si according to the payment base of 3 1.884 yuan/month.

Company 2:

Zhang San's company is in Beijing, with an average monthly salary of 10000 yuan in 2020. The company pays Zhang San according to the payment base of 6000 yuan per month.

According to the "Notice on Issues Concerning Standardizing the Base of Social Insurance Payment" (Letter No.200660 from the Labor Center), the base of social insurance payment for employees is generally determined according to the average monthly salary of employees in the previous year (or the salary of individuals last month).

Then this practice is illegal, and employees may ask the company to pay back the money.

Practical operation of daily wage and social security calculation

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Basic legal requirements of social security

From June 2020 165438+ 10, all social insurance premiums of enterprise employees (including occupational annuities in some provinces) will be uniformly collected by the tax authorities, and China has officially entered the era of comprehensive taxation of social security.

Beijing, Shanghai and other places have started the consolidated declaration of five insurances and one gold, that is, enterprises declare uniformly through the platform of human and social departments. After the declaration is completed, the human and social departments will transfer the relevant data to the tax authorities, medical insurance departments and provident fund departments.

These changes indicate that the country has stricter compliance requirements for the social security base.

According to the relevant regulations of various provinces and cities, the social security payment base is required to pay social security according to the average monthly salary of employees in the previous year.

In addition to the base adjustment notices of various provinces and cities, the Labor Law, the Social Insurance Law of People's Republic of China (PRC), the Provisional Regulations on the Collection and Payment of Social Insurance Fees, and the Measures for the Supervision and Inspection of the Collection and Payment of Social Insurance Fees are all expressly stipulated.

Whether the enterprise fails to pay social security for employees according to the regulations or fails to pay enough social security, it is illegal. From a few hundred dollars to several thousand dollars.

At the same time, the relevant regulatory authorities will also order enterprises to rectify within a time limit.

More seriously, according to Article 27 of the Regulations on Supervision of Labor Security, if an employer conceals the total wages or the number of employees when reporting the amount of social insurance premiums paid to the social insurance agency, the administrative department of labor security shall order it to make corrections and impose a fine of not less than 1 times but not more than 3 times the amount of wages.

At the same time, the "Interim Measures for the Administration of the List of Serious Untrustworthy Persons in the Social Insurance Field" also has stricter requirements and regulations.

As mentioned in Article 5, once employers, social insurance service institutions and their related personnel, insured persons and treatment recipients are involved in serious violations, local human resources and social security departments at or above the county level may also include them in the list of serious social insurance untrustworthy persons.

It can be seen that enterprises do not pay social security to employees according to regulations, which is very risky. Employees also have the right to safeguard their personal rights and interests and obtain due social security.