How to calculate the social security contribution index

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.

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

2. Social security will declare a new base every year at a fixed time in March or July according to the average monthly salary of employees in the previous year. These certificates need to be prepared. The social security payment base is the payment standard of social insurance, and the payment amount is approved according to the base and coefficient.

(1) Average payment index = (sum of deemed payment index × deemed payment months+actual payment index) ÷ (deemed payment months+actual payment months).

(2) The deemed payment index = the monthly average basic salary in the first 02 months before my demobilization, restructuring or leaving the original unit is 65438÷ the monthly average salary of employees in the whole province last year.

If the calculation result is greater than 3.0, take 3.0.

(3) Calculation of the actual monthly payment index.

The actual monthly payment index = my monthly payment salary ÷ the average monthly salary of employees (on-the-job employees) in the whole province in the previous year.