Is the social security payment base a monthly salary?

Legal analysis: the social security payment base generally refers to the salary of the current month. Individual employees should take the monthly average of their total wage income in the previous year as the base of social security payment this year, in which: new employees in this unit should take the full-time wage income of the month when employees join the company as the base of payment; The insured unit takes the sum of the monthly payment bases of all the insured employees of the unit as the monthly payment base of the unit.

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.

Article 62 If the employer fails to declare the amount of social insurance premiums that should be paid according to the regulations, the amount that should be paid shall be determined according to 1 10% of the amount paid by the employer last month; After the payment unit completes the declaration procedures, the social insurance fee collection agency shall make settlement in accordance with the provisions.