How to pay if the salary in Shanghai is lower than the social security payment base?

Shanghai 20 17 social security payment base has been confirmed. According to the latest release of Shanghai Municipal Bureau of Human Resources and Social Security, in 20 17, the social security payment base of employees in this city was adjusted from 1 in April to 178 17 yuan, and the upper and lower limits were adjusted to 3,563 yuan respectively. From May 20 17, it will be levied according to the new standard. In 20 17 years, the proportion and base of social security contributions in Shanghai will be adjusted in 20 17 years, and Shanghai will adjust the proportion and base of social security contributions according to the model of "1+ 1.5". The specific adjustment plan is as follows: the contribution of the basic old-age insurance unit for employees is reduced1%; The basic medical insurance unit for employees pays less1%; Unemployment insurance unit contributions decreased by 0.5%. After adjustment, the proportion of social security contributions is: the basic old-age insurance for employees, medical insurance, unemployment insurance, industrial injury insurance and maternity insurance are 29%, 13%, 2%, 0.5% and 1% respectively, among which the contribution rates of enterprises are 2 1% and1650 respectively. Shanghai's social security contribution ratio and base After Shanghai adjusts the social security contribution ratio and base, it can save enterprises 654.38+03.5 billion yuan a year. For example, an enterprise has 200 employees, the average monthly salary of employees is 6,000 yuan, and the monthly social security payment base is also assumed to be 6,000 yuan. Then, according to the original social security payment base and proportion, the monthly social security fee that the unit needs to pay is: 35% × 6,000× 200 = 420,000 yuan; After the social security payment base is lowered by 2.5%, the monthly payment of enterprises is 32.5% × 6000× 200 = 390,000 yuan, saving 360,000 yuan a year, down by 7. 1%. 2065438+2007 Shanghai Social Security Treatment Standard Will the reduction of social security payment ratio and base lead to the reduction of social security treatment? The Shanghai municipal government said that although it was lowered, the treatment of employees after retirement remained unchanged. 1. Employee pension insurance is mainly related to four factors: average social wage, average employee wage, payment period and savings account, so it has little impact. Shanghai will also appropriately improve the pension benefits for its employees according to its own social development. 2. The basic medical insurance benefits of employees are mainly related to the standard of personal account, the self-sufficiency standard of outpatient and emergency departments, the Qifubiaozhun standard of pooling funds and the maximum payment limit of pooling funds. Although the unit payment base has been reduced, the medical insurance benefits of Shanghai people will still be appropriately improved. 3. The level of unemployment insurance benefits depends on the age of the unemployed and the accumulated payment period, so reducing the unemployment insurance rate will not affect unemployment insurance benefits. In addition, Shanghai will continue to appropriately raise the level of unemployment insurance benefits from April 1. In addition, from April 1, Shanghai will raise the minimum wage standard and the calculation method of social security contribution base of wage guidance line. The general calculation method is based on my salary income in the previous year. (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 will be used as the payment base; (two) if the wage income of employees is lower than 60% of the average wage of local employees in the previous year, 60% of the average wage of local employees shall be the payment base; (3) If the employee's salary is between 300% and 60%, it shall be declared according to the facts. 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. Query of social security payment base Every year, the social security bureau will regularly check the social security base (in March or July, in different places) and release the latest minimum base and maximum base. Generally speaking, enterprises help employees pay the minimum social security. Of course, some companies will pay social security for their employees according to the average salary of the previous year. You can check the latest social security base with the local social security bureau according to the latest release time. In addition, you can also query the national social security base through third-party software. Take Haoyibao as an example. Haoyibao's own social security calculator will update the latest social security base in real time. How to calculate Shanghai social security payment base and salary The payment base is the average monthly salary of employees in the previous year, but it cannot be lower than the guaranteed amount of social security payment in that year, nor can it be higher than the capped amount. Shanghai's current policy is: migrant workers and rural household registration, in the five-year transition period, the unit will provide Jiaocheng with three insurances: old-age insurance, medical insurance and work injury insurance. From April 20 12 to March 20 13, regardless of your average monthly salary in the previous year, the payment base is 1949 yuan, which is in line with the regulations. Of course, if the individual agrees to the unit, the unit can also pay according to the payment base of ordinary employees (that is, between 2599~ 12993 yuan).

Legal objectivity:

"Interim Provisions on Payment of Wages" Article 3 The term "wages" as mentioned in these Provisions refers to the wages paid by the employer to the workers in various forms according to the stipulations of the labor contract. Article 5 Wages shall be paid in legal tender. Payment shall not be made in kind or negotiable securities instead of money.