How to calculate the difference of social security compensation

The calculation formula of social security base make-up difference is: make-up difference amount = average social wage in the previous year when making up the difference * (annual contribution wage base% should make up the average social wage in the year) * contribution ratio * make-up difference coefficient. There are two ways to pay the social security difference:

1. The company failed to declare the payment base according to the actual average salary of employees in the previous year, resulting in differences in the payment base. The company provides the relevant materials of this part of the money to the social security center for examination and approval, and handles the difference payment;

2. Social security requires the company to re-declare the average salary of employees in the previous year (that is, the payment base) in April each year. The Human Resources and Social Security Bureau will adjust the upper and lower limits of the social security payment base in April according to the social security salary announced that year. If the social security salary is not announced in April, it will still be implemented according to the upper and lower limits of the base of the previous year. After the social security salary is announced, it will be implemented according to the new social security payment base. If the base difference is caused by the adjustment of the upper and lower limits of the social security base during the period, the difference between April and the implementation period of the new base should be paid back.

There are generally two ways to make up the difference of social security payment base: online payment or on-site payment. Taking Guangdong Province as an example, the process of paying the base difference of social security contributions is as follows:

First, online payment.

1. Log in to "Electronic Tax Service Office (Electronic Tax Bureau)";

2. Handling of taxes and fees;

3. Social security fee management;

4. The module of "enterprise endowment insurance differential repayment declaration" is used for overdue declaration and expense deduction.

Second, field payment.

With the "application form for payment of the difference between the old-age insurance premiums of enterprise employees" (hereinafter referred to as the application form), go to the front desk of the local tax department for handling. The Application Form can be obtained through the following channels: the online newspaper unit can download and print through the Foshan online newspaper system, and ordinary users can get it at the front desk.

legal ground

Social insurance law

Article 58 An employing unit shall, within 30 days from the date of employment, apply to the social insurance agency for social insurance registration for its employees. If the social insurance has not been registered, the social insurance agency shall verify the social insurance premium it should pay.

Employees-free individual industrial and commercial households who voluntarily participate in social insurance, part-time employees who do not participate in social insurance in the employing unit and other flexible employees shall apply to the social insurance agency for social insurance registration. The state establishes a national unified personal social security number. Personal social security number is a citizen's identity number.