How is the payment base calculated?

The calculation method of social security payment base is as follows:

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 the payment base;

2. If the wage income of employees is lower than 60% of the local average wage of employees in the previous year, 60% of the local average wage of employees in the previous year shall be the payment base;

3, the employee's salary is between 300% and 60%, according to the actual declaration. 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.

What do you mean by payment base?

1, the payment base is a parameter for paying social insurance premiums, which is generally determined according to the salary income of employees in the previous year;

2. Considering the different levels of economic development in different parts of the country, the state only stipulates the proportion of paying various social insurance premiums, and the payment parameter multiplied by the payment proportion is the actual payment amount;

3. According to the relevant laws and regulations of our country, the employer shall pay the basic old-age insurance premium according to the proportion of the total wages of its employees stipulated by the state, and record it in the basic old-age insurance pooling fund.

What is the relationship between social security base and salary?

1, the social security base is directly linked to wages;

2. According to the provisions of the Social Insurance Law, the base for employers to pay social security fees is determined by the total wages of their employees, and the base for employees to pay fees is determined by their own wages;

3. My average monthly salary in the previous year was divided into upper and lower limits, depending on the actual situation in each region.

Legal basis: Article 60 of People's Republic of China (PRC) Social Insurance Law.

The employing unit shall declare itself and pay social insurance premiums in full and on time, and shall not postpone or reduce the payment except for legal reasons such as force majeure. 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.