What is the base of social security payment?

The social security payment base refers to the social insurance payment base in a social security year. The reference standard is the average monthly salary of all employees in the last social security year, including monthly salary, year-end bonus, allowances and subsidies, etc. The salary base for organs, institutions, enterprises and social organizations to pay social insurance premiums shall be determined in accordance with the principle of consistency between units and individuals; The base of monthly payment of social insurance premiums by the unit is determined by the sum of the monthly payment bases of the employees of the unit; The base for employees to pay social insurance premiums is determined by the average monthly salary of the previous year.

Legal objectivity:

Article 72 The sources of social insurance funds shall be determined according to the types of insurance, and social pooling shall be gradually implemented. Employers and workers must participate in social insurance and pay social insurance premiums according to law.