The actual salary exceeds the social security base, but is it illegal to pay according to the minimum base?

The actual salary exceeds the social security base, but it is illegal to pay according to the minimum base.

The base for individual employees to pay the basic old-age insurance premium is their average monthly salary in the previous year. The average monthly salary should be calculated according to the items listed in the statistics table of total wages stipulated by the National Bureau of Statistics, including wages, bonuses, allowances, subsidies and other income.

The part of the average monthly wage income exceeding 300% of the average monthly wage of employees in the whole province in the previous year is not included in the individual contribution base; If it is lower than 60% of the average monthly salary of employees in this province last year, the individual payment base shall be calculated according to 60% of the average monthly salary of employees in this province last year.

The social security base is determined according to the average monthly income of employees from June 1 to February 1 of the previous year. The social insurance payment base is an important basis for calculating the social insurance premiums and social insurance benefits paid by employers and their employees. There are upper and lower limits, depending on the actual situation in each region.

Extended data:

In view of the diversification of wage payment forms of employers, employees should pay attention to the following aspects when determining the payment base:

(1) All social insurance premiums, housing accumulation funds and individual tax adjustments directly withheld and remitted by the unit from employees' wages are all included in the payment base.

(2) The transportation subsidies, telephone subsidies, lunch subsidies, festival fees, high temperature, high altitude, underground, toxic and harmful special post allowances paid by the unit to employees in the form of cash or bank deposits should be included in the payment base.

(3) The wages paid by the unit to individual employees through after-tax profit commission or dividend should be included in the payment base.

(4) Employees who implement the basic salary system will be included in the payment base according to their turnover or business performance.

(5) after the implementation of business contracting or cost contracting, the unit will no longer reimburse the travel expenses of its employees, and 60% of its contracted income should be included in the payment base.

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