How to calculate the social security deduction base

First, how to calculate the social security contribution base Before calculating the social security base, you need to know at least the average monthly salary of an individual in the previous year (or the average monthly salary of local employees in the previous year). Take urban social security in Chongqing as an example: the average annual salary of employees in urban non-private units in 20 17 announced by Chongqing Municipal Bureau of Human Resources and Social Security is 67,386 yuan, that is, the average monthly salary of employees is 67,386 ÷12 ≈ 5616 yuan/month. The social security base is calculated according to 60%-300% of the average monthly salary, so the minimum standard of social security base in Chongqing is: 56 16×60%≈3370 yuan/month; The highest standard is: 56 16×300%= 16848 yuan/month. Therefore, the social security base of Chongqing urban social security is 3370 yuan to 16848 yuan. Second, how do individuals pay social security If individuals without work units want to pay social security, they can choose flexible employment social security. It is compulsory for companies to pay social security, and individuals can voluntarily participate in insurance. Individuals can only pay social security at the place where their household registration is located. Those who purchase social security should bring their valid ID card and household registration book, and choose "flexible employees" to apply for social security at the business window of the local people's social security bureau. The insured should choose the payment base and payment method. For example, the applicant can provide the bank card number, and the bank will deduct the premium every year, fill in the application form as required, and then submit it. After the payment is successful, the Human Resources and Social Security Bureau will register for insurance, usually after 6544. Individuals who purchase social security can only purchase endowment insurance and medical insurance, and all the premiums are borne by the insured. Individuals who purchase social security pay based on local social wages, which are generally divided into five grades, ranging from 40% to 300%. The insured can freely choose the stalls that need to pay, and the payment ratio is 20% for endowment insurance and 4% for medical insurance, all of which are borne by individuals. If the local average monthly salary is 6,000, and the base level chosen by the insured is 60%, then the base for paying social security is 6,000 * 60% = 3,600 yuan, so the insured needs to pay 3600 * 20% = 720 yuan, and the monthly medical insurance is 3,600 * 4% =144 yuan, so he pays 80 yuan every month. The annual social security fee is 10368 yuan, and the social security needs to be paid at least 15 years. Therefore, individuals have to pay 155520 yuan to buy social security in15, which shows that it is not a small expense. Pay attention to the differences in social wages and payment grades in different regions, so the specific premiums to be paid will be different. It is recommended to consult the local social security bureau in detail before purchasing social security.

Legal objectivity:

People's Republic of China (PRC) social insurance law

Article 90

If the social insurance premium collection agency arbitrarily changes the base and rate of social insurance premium payment, resulting in underpayment or overpayment of social insurance premium, the relevant administrative department shall order it to recover the social insurance premium that should be paid or refund the social insurance premium that should not be paid;

The directly responsible person in charge and other directly responsible personnel shall be punished according to law.