Shanghai, the same company, social security and provident fund contribution base can be different? Can the base of social security be adjusted downward?

The contribution base for social security and provident fund can be different.

Social security contributions are generally based on one's salary income in the previous year:

1.

If an 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 basis for the contributions;

2.

If an employee's salary income is lower than 60% 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 basis for contributions;

2. 60% of the local average wage of employees in the previous year as the contribution base;

3.

Where the employee's wage is between 300% and 60%, it is declared according to the actual situation. When the employee's salary income can not be determined, its contribution base is determined according to the local labor administration department announced the average salary of local employees in the previous year as the contribution wage;

4.

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

Housing provident fund contributions:

1.

Neither the employee's nor the unit's contribution ratio to the housing provident fund shall be less than 5% of the employee's average monthly salary for the previous year;

2.

Cities that are in a position to do so may appropriately increase the contribution ratio;

3.

The specific contribution ratio shall be formulated by the Housing Provident Fund Management Committee, and after examination and approval by the people's government at its own level, it shall be reported to the people's government of the province, autonomous region or municipality directly under the central government for approval;

4.

The monthly contribution base for the housing provident fund of the urban individual industrial and commercial enterprises, and the housing provident fund of the freelance workers shall be calculated in principle according to the average monthly taxable income of the contributor in the previous year;

5.

If a unit fails to pay the housing provident fund or makes a small contribution, the housing provident fund shall be paid by the housing provident fund management committee. Provident Fund, the Housing Provident Fund Management Center shall order the payment of deposits by a certain date;

6.

If a unit fails to make a deposit after the deadline, it may apply to the People's Court for compulsory execution.