Is it illegal to adjust up the social security base

Legal analysis: the company can not just adjust the employee's social security base.

Social insurance base, referred to as social security base, refers to the employee's social insurance contribution base in a social security year. It is determined by the monthly average of all wage income earned by the employee from January to December of the previous year.

The social insurance contribution base is an important basis for calculating the social insurance premiums to be paid by employers and their employees, as well as the social insurance entitlements of the employees, and there is an upper limit and a lower limit, with the exact amount depending on the actual situation in each region.

From February to May every year, the insured units must declare the social insurance contribution base for the next settlement year at the municipal social insurance premium collection management center or district social insurance office (hereinafter collectively referred to as the social insurance agency) where the insured units are registered. The contribution base declared by the insured unit shall be confirmed by the signature of the insured employee or by means of public announcement.

If a contributing unit fails to make a declaration in accordance with the regulations, the social insurance agency may temporarily determine the contribution base at 110 percent of the monthly contribution base for the previous year. The contribution base is an important calculation basis for participants to enjoy social insurance benefits.

After a worker participates in social insurance, the social insurance agency establishes a basic pension insurance individual account and a medical insurance individual account for him or her that will remain unchanged throughout his or her life. The higher a worker's contribution base, the more he or she has in his or her individual account, the more medical expenses at his or her disposal, and the higher the pension he or she receives when he or she retires.

The concealment, omission or under-reporting of the contribution base by the insured units and the insured persons will directly reduce the level of enjoyment of the social insurance benefits of the insured persons. The monthly contribution base for the social insurance is generally determined according to the monthly average of the employees' annual salary of the previous year, which is determined once a year, and will not be changed for one year after it is determined.

Legal basis: The Social Insurance Law of the People's Republic of China

Article 12 The employer shall pay the basic pension insurance premiums in accordance with the proportion of the total wages of the employees of the employer as stipulated by the State, which shall be credited to the basic pension insurance fund.

Employees shall pay basic pension insurance premiums in accordance with the proportion of their own wages as prescribed by the State, which shall be credited to their individual accounts.

Individual industrial and commercial households without employees, part-time workers who do not participate in basic pension insurance with their employers, and other flexibly employed persons who participate in basic pension insurance shall pay basic pension insurance premiums in accordance with the state regulations, which shall be credited to the Basic Pension Insurance Coordination Fund and to their individual accounts respectively.

Article 23 Employees shall participate in basic medical insurance for employees, and the employer and employees shall pay the basic medical insurance premiums together in accordance with the state regulations***.

Individual industrial and commercial households without employees, part-time workers who do not participate in the basic medical insurance for employees in their employing units, and other flexibly employed persons may participate in the basic medical insurance for employees, and individuals shall pay the basic medical insurance premiums in accordance with the state regulations.

Article 35 An employer shall pay work-related injury insurance premiums in accordance with the total wages of the employees of the employer at a rate determined by the social insurance agency.

Article 44 Employees shall participate in unemployment insurance, and the employing unit and the employees shall pay the unemployment insurance premiums together in accordance with the state regulations***.

Article 53 Employees shall participate in maternity insurance, and the employer shall pay maternity insurance premiums in accordance with state regulations, and the employees shall not pay maternity insurance premiums.