Is the social security base the last natural year or July to June?

Legal analysis: Generally speaking, my salary income in the previous year is taken as the payment base: if the salary income of employees is higher than the average salary of local employees in the previous year, the payment base is 300 of the average salary of local employees in the previous year; If the wage income of employees is lower than the local average wage of employees in the previous year of 60, the payment base is the local average wage of employees in the previous year of 60; If the employee's salary is between 300 and 60, it shall be declared according to the facts. When the wage income of employees cannot be determined, 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.

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

Article 12 The employing unit shall pay the basic old-age insurance premium according to the proportion of the total wages of employees stipulated by the state and record it in the basic old-age insurance pooling fund.

Employees shall pay the basic old-age insurance premium in accordance with the proportion of wages stipulated by the state and record it in their personal accounts.

Individual industrial and commercial households without employees, part-time employees who have not participated in the basic old-age insurance in the employing unit and other flexible employees who have participated in the basic old-age insurance shall pay the basic old-age insurance premiums in accordance with state regulations and record them in the basic old-age insurance pooling fund and individual accounts respectively.

Article 60 The employing unit shall declare on its own and pay social insurance premiums in full and on time. Except for legal reasons such as force majeure, the payment shall not be postponed or reduced. The social insurance premiums that employees should pay shall be withheld and remitted by the employer, and the employer shall inform me of the details of paying social insurance premiums on a monthly basis.

Individual industrial and commercial households without employees, part-time employees who have not participated in social insurance in the employing units and other flexible employees can pay social insurance premiums directly to the social insurance premium collection agencies.