Social security payment salary and payment base

The amount of social security contributions has increased again this year! This year, the amount of social security contributions has decreased again! Many office workers often pay attention to this kind of news and know that it is closely related to their wages. So do they really understand the social security payment of wages? If you don't know, please follow my footsteps and have a look.

First, what is the social security payment base?

The social security payment base is 60%-300% of the average social wage. For example, the average social wage 1000 yuan, and the payment base can be 600 yuan-3,000 yuan.

Take the situation in Shanghai in 2004 as an example. In 2003, the average monthly social wage was 1847 yuan.

If your monthly salary exceeds 1847*3=554 1 yuan. Then the social security payment base is 554 1 yuan; If your monthly salary is less than 1847*60%= yuan, the social security contribution base is yuan. If the salary is between 554 1 yuan, the base is your salary.

Second, the wage social security payment base

Generally, my salary income in the previous year is the base of payment.

(1) If the wage income of employees is higher than 300% of the local average wage of employees in the previous year, 300% of the local average wage of employees in the previous year shall be the payment base;

(2) If the wage income of employees is lower than 60% of the local average wage of employees in the previous year, 60% of the local average wage of employees in the previous year shall be the payment base;

(three), the wages of employees between 300% and 60%, according to the actual declaration. When it is impossible to determine the wage income of employees, the payment base shall be determined according to the local average wage of employees in the previous year published by the local labor administrative department.

Social security will regularly check the base every year (March or July, in different places), and declare a new base according to the average monthly salary of employees in the previous year. It is necessary to prepare proof of these payroll.

Three. Relevant policies

Notice on starting the payment base of basic old-age insurance for employees in 20 14 year

According to the spirit of the Notice of Zhejiang Provincial Department of Human Resources and Social Security on Issuing the Annual Average Wage of Employees in Zhejiang Province in 20 13 (Zhejiang People's Social Letter [2014] No.43), the annual average wage of employees in Zhejiang Province in 20 13 (including all social units and private economic units) was 445/kloc-0.