The payment base of social insurance premiums includes total wages.

The total wages paid by social security are actually the expenses paid by social security, and the relationship with the total wages should be the proportion of the total wages. Although social security payment is quite stressful for ordinary farmers, it plays a very important role in protecting their old age.

Anyone who has worked in society or engaged in social work should know that everyone needs to pay social security, and the amount paid by social security is generally related to the total salary. Social security, as its name implies, is social insurance, a relief system for special people, among which medical insurance and endowment insurance should be the most familiar. Many people will question what the total social security payment means. The following small series will explain.

First, the concept of total wages.

Total wages refer to the total amount of labor remuneration paid directly by each unit to all employees of the unit within a certain period of time.

1, the total salary consists of six parts: hourly salary; Piece rate; Bonus; Allowances and subsidies; Overtime pay; Wages paid under special circumstances, etc.

2. Calculation caliber of total wages: the labor remuneration paid by each unit to employees and other wages paid in accordance with relevant regulations, regardless of whether they are included in the cost, whether they are included in the bonus tax items or not, should be included in the calculation scope of total wages.

Second, the relationship between social security payment base and total wages:

Social security should be paid according to the actual income of employees. If the wages of employees are lower than 60% of the local social average wage, they shall be paid at 60% of the social average wage, and if they are higher than 300%, they shall be paid at 300% of the social average wage. If it is between the two, it should be paid according to the actual 3000%.

1, and the social security payment base is the social security payment base calculated according to the wages payable by the workers.

2. Wages shall be paid to the workers themselves in monetary form, including basic wages, overtime wages, various subsidies, performance pay, etc.

The payment base is not equal to the basic salary or the total salary, but it is related to the total salary. Social security payment base, also known as social insurance payment base, is the basis for insured units and insured persons to pay social insurance premiums. Social insurance payment base × payment ratio = social insurance premium payable. For example, the average social wage 1000 yuan, and the payment base can be 600 yuan-3,000 yuan.

Calculation method

Generally, my salary income in the previous year is the base of payment.

(1) If the wage income of employees is higher than 300% of the local average wage of employees in the previous year, 300% of the local average wage of employees in the previous year will be used as the payment base;

(two) the wage income of employees is lower than 60% of the local average wage of employees in the previous year, with 60% of the local average wage of employees in the previous year as the payment base;

(3) If the employee's salary is between 300% and 60%, it shall be declared according to the facts. When it is impossible to determine the wage income of employees, 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.

The total wages paid by social security is actually the fees paid by social security, and the relationship with the total wages should be the proportion of the total wages. Although social security payment is quite stressful for ordinary farmers, it plays a very important role in protecting their old age. Moreover, the country is also very humanized for this system, which is directly proportional to people's income.