Jiangxi social security payment base

Legal analysis: 1, individual industrial and commercial households pay social security according to the standard of flexible employees, and the basic pension is calculated and paid according to 100% of the average monthly salary of employees in the previous year; Basic medical care is based on the average monthly salary of employees in this city last year, with specific reference to the social security standards published by the local social security department. 2. Flexible employees must pay social security fees such as basic old-age pension and basic medical care on time. At the end of each quarter (before 25th), you must hold your ID card, household registration book, re-employment concession card or unemployment certificate, employment registration certificate and social security payment certificate. Disabled people also need to apply to the local community labor security workstation with the Disabled Persons' Card, and actually declare the number of months of payment and subsidy.

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.