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Why is the social security base of foreign companies so high?

According to relevant information, the social security base of foreign-funded enterprises is calculated according to my salary income in the previous year. If the wage income level of employees is higher than the average monthly wage income level of employees in the previous year by 300%, the payment base should be calculated according to the limit of 300%. It is best to go to the local official website to check the first-hand authoritative information.