What is the highest social security base

July 2021, due to the adjustment of the base of the relevant insurance in Beijing, the minimum base of the Beijing pension, unemployment and industrial injury was adjusted upward to 5360 yuan, and the maximum base of the pension, unemployment, industrial injury and medical care (maternity) was 28,221, so the current lower limit of the social security base is 5360, and the upper limit is 28,221.

One of the upper limits of the base of social security contributions

Social security contributions are the base for social security contributions. 60% - 300% of the average wage for the payment base, such as the average social wage is 1,000 yuan, the payment base can be 600 yuan - 3,000 yuan. For example, in Shanghai in 2004, the average monthly salary was 1,847 RMB. If your monthly salary exceeds 1847*3=5541 yuan. If your monthly salary exceeds 1847*3=5541 yuan, then the social security payment base is 5541 yuan; if your monthly salary is less than 1847*60%=1108.2 yuan, then the social security payment base is 1108.2 yuan. If your salary is between $1108.2 and $5541, then the base is your salary.

Second, the calculation of the social security contribution base

(1) If the employee's salary income is higher than 300% of the average salary of the local employees in the previous year, 300% of the average salary of the local employees in the previous year will be the contribution base;

(2) If the employee's salary income is lower than 60% of the average salary of the local employees in the previous year, 60% of the average salary of the local employees in the previous year will be the contribution base;

(3) if the employee's salary is between 300% and 60%, the actual declaration is made. When an employee's salary income cannot be determined, his contribution base is determined by the average salary of local employees in the previous year announced by the local labor administration department as the contribution salary.

Every year the social security will be in a fixed time (March or July, different places) approved base, according to the employee's average monthly salary of the previous year to declare a new base, you need to prepare payroll these certificates.

:How much is the highest level of payment of social security?

Social insurance fund in accordance with the social insurance insurance insurance separate accounts, separate accounting, the implementation of the national unified accounting system. The social insurance fund is earmarked for special purposes, and no organization or individual may appropriate or misappropriate it. The maximum contribution base for social security should be decided according to the average social wage, generally 60% - 300% of the average wage as the contribution base, for example, the average social wage is 1000 yuan, the contribution base can be 600 yuan - 3000 yuan.

Legal basis: The Social Insurance Law of the People's Republic of China

Article 67: The preparation, examination and approval of the draft budget and final account of the social insurance fund shall be carried out in accordance with the law and the provisions of the State Council.

Article 68 The social insurance fund shall be deposited in a special financial account, and the specific management methods shall be prescribed by the State Council.

Article 69: The social insurance fund shall be invested and operated in accordance with the provisions of the State Council to realize the preservation and appreciation of its value on the premise of ensuring its safety.

The social insurance fund shall not be illegally invested or operated, or used to balance other government budgets, or used to build or remodel office space, or to pay for personnel expenses, operating expenses, or management expenses, or diverted for other purposes in violation of laws and administrative regulations.