When determining the payment base of social insurance premiums, the composition of total wages includes

The cost of basic old-age insurance is shared by enterprises and individuals. Then, what is the base for enterprises to pay basic old-age insurance? The base and proportion of the basic old-age insurance premiums paid by enterprises. The basic old-age insurance premium is shared by enterprises and individuals. In principle, enterprises should pay the basic old-age insurance premium according to the sum of the individual payment bases of enterprise employees, but from the current management level, it is still difficult to do so in some areas; To this end, the basic old-age insurance premiums paid by enterprises are temporarily based on the total wages of enterprise employees. At present, according to the two bases of total wages and total retirement expenses, it should be changed to a base of total wages of enterprise employees. The specific payment ratio is determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government, and generally does not exceed 20% of the total wages of enterprises; If it is really necessary to exceed 20% of the total wages of enterprises due to special circumstances, it shall be reported to the Ministry of Labor and Social Security and the Ministry of Finance for approval. The basic old-age insurance premiums paid by enterprises shall be paid before tax. The payment base of the basic old-age insurance premium paid by individual employees (1) is the individual payment base of the average monthly salary of employees in the previous year (calculated according to statistical caliber); (2) Newly recruited employees (including graduate students, college students and college graduates). ) Take the salary income of the starting month as the payment base, and from the second year onwards, the monthly average salary of the actual salary of the previous year is the payment base; (3) If the unit sends full-time learners and employees who have been approved to take vacations, and the salary relationship is retained, the monthly average salary of the previous year of full-time or vacation shall be used as the payment base; (four) the employees sent by the unit to work abroad, the payment base is the average monthly salary of the unit when I leave the country, and the payment base is adjusted according to the average wage growth rate of the unit last year; (five) the unemployed do not pay the basic old-age insurance premium, and the employees who are re-employed after unemployment take the salary income of the month when they start re-employment as the payment base. From the second year onwards, the monthly average salary of the actual salary of the previous year is the payment base. The upper and lower limits of the basic old-age insurance premiums paid by individual employees. If the average monthly salary of employees is lower than 60% of the average monthly salary of local employees, the base of payment salary shall be calculated according to 60% of the average monthly salary of local employees, that is, the lower limit of payment; If the average wage of local employees exceeds 300%, the payment base is calculated at 300% of the average monthly wage of local employees, that is, the upper limit of payment; The excess is not used as the base of payment of wages, nor as the base of basic pension. Its purpose is to narrow the gap between the basic pensions of retirees and ensure the basic livelihood of low-income workers after retirement. The proportion of employees' individual contributions to the basic old-age insurance shall not be less than 4% of their own 1997 contributions. Starting from 1998, it will increase by one percentage point every two years, and finally reach 8% of my contribution salary.

Legal objectivity:

Article 10 of the Regulations on Work-related Injury Insurance The employing unit shall pay the work-related injury insurance premium on time. Individual employees do not pay work-related injury insurance premiums. The amount of work-related injury insurance premium paid by the employer is the product of the total wages of employees multiplied by the unit payment rate. For industries that have difficulties in paying work-related injury insurance premiums according to the total wages, the specific payment methods of work-related injury insurance premiums shall be stipulated by the administrative department of social insurance of the State Council. Article 10 of the Social Insurance Law of People's Republic of China (PRC), employees shall participate in the basic old-age insurance, and the employer and employees shall jointly pay the basic old-age insurance premium. Individual industrial and commercial households without employees, part-time employees who have not participated in the basic old-age insurance in the employer and other flexible employees can participate in the basic old-age insurance, and individuals pay the basic old-age insurance premium.