Fujian social security payment base

Fujian social security payment base is calculated 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 wages of employees between 300% and 60%, according to the actual wage income declaration;

4. When the wage income of employees cannot be determined, it shall be determined according to the local average wage of employees in the previous year published by the local labor administrative department.

The payment base and adjustment mechanism of social security;

1, determination of payment base: usually based on the average monthly salary of employees in the previous year;

2. Upper and lower limits of payment base: set the highest and lowest payment base according to the local economic development level and the annual average wage growth of employees;

3. Adjustment frequency of payment base: generally, it is adjusted once a year to adapt to economic development and price level changes;

4. Publicity of payment base: the local human resources and social security department will publish it according to statistical data;

5. Individual differences in payment base: the actual payment base of an individual will be appropriately adjusted according to his own salary and income.

To sum up, the calculation method of social security payment base in Fujian Province is adjusted according to the different wage income of employees. More than 300% is calculated as 300%, less than 60% is calculated as 60%, and the declaration between 300% and 60% is the actual salary income. If it is uncertain, it is determined according to the local average salary of employees in the previous year.

Legal basis:

People's Republic of China (PRC) social insurance law

Article 4

Employers and individuals in People's Republic of China (PRC) pay social insurance premiums according to law, and have the right to inquire about payment records and personal rights records, and require social insurance agencies to provide social insurance consultation and other related services. Individuals enjoy social insurance benefits according to law and have the right to supervise the payment of their own units.