How to calculate the personal social security base in Shanghai?

Cardinality calculation steps are as follows:

1. The base for the company to pay social security for employees is the total income of employees in the previous year divided by 12 months.

In practical work, there are three special situations:

1. If the employee has worked in the payment unit for less than one year, the deposit base is the total salary divided by the actual working months.

2. For new employees, the monthly deposit base is the salary of the current month.

3. The newly transferred employees shall be paid from the date when the transferred units pay wages, and the base is the salary transferred to the current month.

The salary here refers to the employee's pre-tax salary, including the employee's basic salary, bonus, overtime and other income.

There are upper and lower limits on the social security payment base. The upper limit is 300% of the average monthly salary of local employees last year, and the lower limit is 60% of the average monthly salary of local employees last year.