Shanghai social security payment base standard

Legal analysis: the upper and lower limits of the social security payment base are 24,633 yuan/month and 4,927 yuan/month respectively. Calculation method: Generally speaking, my salary income in the previous year is the payment base. 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: According to Article 90 of the Social Insurance Law of People's Republic of China (PRC), 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.