How to calculate the average salary of social security base last year

The social security payment base is generally based on my salary income in the previous year. 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 used as 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 base of payment.

First, how to calculate the social security base salary

The social security payment base is generally based on my salary income in the previous year.

(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 used as the payment base;

(two) the wage income of employees is lower than 60% of the local average wage of employees in the previous year, with 60% of the local average wage of employees in the previous year as the payment base;

(3) If the employee's salary is between 300% and 60%, it shall be declared according to the facts. 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.

Social security will regularly check the base every year (March or July, in different places), and declare a new base according to the average monthly salary of employees in the previous year. It is necessary to prepare proof of these payroll.

Two, social security payment base reporting rules

1, old employees are declared according to the average monthly salary of the previous year;

2. New employees shall be declared according to the salary of the first month of the year.

Note: If the social security base does not correspond to the salary, the audit will be risky.

Due to the territorial management of social insurance in China, all localities can formulate corresponding measures according to local actual conditions. At present, the payment methods of social insurance in different parts of the country are not completely consistent. Under normal circumstances, the base for employees to pay social insurance premiums is based on their average monthly salary in the previous year, and is approved within the range of 60%-300% of the average salary of local employees.

Three, the social insurance payment base approved formula

1 social security base = upper limit

(Average monthly salary ≥ upper limit)

2. Social insurance base = average salary of employees in the previous year.

3. Social insurance base = lower limit

(Average monthly salary of individual ≤ lower limit)

Among them, the upper limit of social insurance payment base is usually 300% of the average monthly salary of employees in this city last year, and the lower limit is usually 60% of the average monthly salary of employees in this city last year.

How to calculate the social security base salary? According to the relevant regulations, the Social Security Association will check the base regularly (March or July), which is not fixed and will vary with different local policies. This base is based on the average monthly salary of employees in the previous year to determine the new base, and the declaration needs to prepare proof materials such as salary table. The social security base is directly linked to wages. If your salary is lower than the minimum social security base, pay it according to the minimum base. If it is higher than the lower limit, it will be paid according to the actual average annual salary of the previous year. In addition, new employees are based on the first month's salary.