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Social security base can be adjusted at any time
Legal analysis: social security base can not be adjusted at any time, if the current year's social security base has been declared, has not yet been paid, you can go to the local social security unit to submit an application for change, approval can be adjusted; if the current year's social security base has been declared and has been paid, then the current year's social security base can not be adjusted, you need to wait for the next year's social security base adjustment in order to follow the adjustment together.
Legal basis: "Chinese People's **** and State Social Insurance Law"
Article 12 The employer shall pay the basic pension insurance premiums in accordance with the proportion of the total wages of the employees of the unit as stipulated by the State, and credit it to the basic pension insurance fund.
Employees shall pay basic pension insurance premiums in accordance with the proportion of their own wages as prescribed by the State, which shall be credited to their individual accounts.
Individual industrial and commercial households without employees, part-time employees who have not participated in basic pension insurance with their employers, and other flexibly employed persons who participate in basic pension insurance shall pay basic pension insurance premiums in accordance with the State regulations, which shall be credited to the basic pension insurance general fund and individual accounts respectively.
Article 60 An employer shall declare and pay social insurance premiums on its own, in full and on time, and shall not defer or reduce payment except for force majeure or other legal reasons. The social insurance premiums to be paid by employees shall be withheld and paid by the employer on behalf of the employee, and the employer shall inform the employee of the details of the payment of social insurance premiums on a monthly basis.
Individual industrial and commercial households without employees, part-time workers who do not participate in social insurance with their employers, and other flexibly employed persons may pay social insurance premiums directly to the social insurance premium collection organization.
Article 62 If an employing unit fails to declare the amount of social insurance premiums to be paid in accordance with the regulations, the amount to be paid shall be determined in accordance with 110 percent of the amount of the contributions paid by the employing unit in the preceding month; after the employing unit has made up for the declaration procedures, the social insurance premium collection agency shall settle the bill in accordance with the regulations.
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