How to calculate that the unit pays 40% according to the 60% payment base before retirement?

Before retirement, the unit shall pay social insurance premiums according to 60% of the payment base. If you need to pay the remaining 40% before retirement, it usually means raising the payment base to its due level in order to obtain a higher pension.

The specific calculation method of overdue payment needs to be based on the local social insurance payment policy, including the proportion of payment, the way to determine the payment base, and the number of years of overdue payment. The following is a simplified calculation example for reference only:

1.** Determine the supplementary base * *: Determine the supplementary base according to your salary history and local social security policies. If the original payment base is 60% of the actual salary, then the supplementary payment should be 40% of the actual salary.

2.** Determine the repayment period * *: It is necessary to specify the repayment period. For example, if you need to pay back the social security fees for the past five years, then the payment period is five years.

3.** Calculate the supplementary payment amount * *: The supplementary payment amount will be calculated according to the supplementary payment base and the corresponding social security contribution ratio. If the proportion of social security contributions is the total proportion paid by units and individuals, such as 20%, then the annual supplementary amount is 20% of the supplementary base.

For example, your monthly salary is 10000 yuan. In the past, you only paid social security at the base of 60%, which is 6000 yuan. Now you need to pay the remaining 40%, which is 4000 yuan. Assuming that the payment ratio is 20%, the monthly payment is 4,000 yuan *20%=800 yuan. If the payment is made in five years or 60 months, the total payment will be 800 yuan * 60 = 48,000 yuan.

Please note that this is only a simplified example and does not represent specific operations. In the actual calculation, factors such as the upper and lower limits of the payment base and policy changes in different years need to be considered. Therefore, in practice, it is suggested to consult the local social security bureau or professional social security institutions to obtain accurate overdue payment information and calculation methods.

I hope the above content can help you. Please consult a professional lawyer if you have any other questions.

Legal basis: People's Republic of China (PRC) Social Insurance Law.

Tenth employees should participate in the basic old-age insurance, and employers and employees should pay the basic old-age insurance premium. Individual industrial and commercial households without employees, part-time employees who have not participated in the basic old-age insurance in the employer and other flexible employees can participate in the basic old-age insurance, and individuals pay the basic old-age insurance premium. The measures for the endowment insurance of civil servants and staff managed by reference to the Civil Service Law shall be formulated by the State Council.