Is the social security base calculated from June 65438+ 10 to February 65438+in the previous year?

In China, the social security base has its calculation method, which is actually the monthly salary of employees for one year, that is, the average salary of1-1February, which is payable salary, not actual salary. So, next, I'll tell you about the calculation of social security base, whether it was from 1 to 12 in the last year, hoping to help you solve the corresponding problems.

1. Is the social security base calculated from June 65438 to February 65438 of the previous year?

According to national regulations, the social security payment base refers to the average salary of the salary payable in the previous year 12. Although the salary paid in 12 10 was paid in February of the previous year, it was paid in the previous year, so the payment base refers to the average salary paid in the previous year 12 months, not 1 to 65438.

2. What is the upper and lower limit for determining the social security payment base?

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.

The upper limit of the payment base refers to the fact that the wage income of employees exceeds 300% of the arithmetic average monthly wage of employees in provinces and cities in the previous year, which is not included in the payment base; The average wage of employees in this Municipality is published annually by the Municipal Bureau of Statistics.

The lower limit of the payment base means that the wage income of employees is lower than 60% of the arithmetic mean of the monthly average wage of employees in provinces and cities in the previous year (not less than 50% for employees in private enterprises, employees in individual industrial and commercial households and employees with non-local urban hukou, and not less than 100% for owners of private enterprises, shareholders and individual industrial and commercial households), and 60% of the arithmetic mean of the monthly average wage of employees in provinces and cities in the previous year is the payment base.

In the same payment year, the payment base is fixed for one year and will not be changed halfway. From April to June every year, the employer shall declare the social insurance payment base of its employees in the new year according to the notice of the local social insurance agency.

The total wages of employees shall include hourly wages, piece-rate wages, bonuses, allowances and subsidies, overtime wages and wages paid under special circumstances.

Third, how to pay social security online

1, click the page of labor and social security unit declaration platform, and enter the password according to the prompt;

2. Select "Payment Declaration Management" in the lower left corner of the page, then select "Payment Wage Declaration" in the upper left corner of the page, re-enter the average monthly salary of each employee in the previous year, and click "Save";

3. Select "Submit Information Management" in the lower left corner of the page, and then select "Information to be Submitted" in the upper left corner of the page. After the verification is correct, submit the contents of the payment wage declaration and report it to the social security center for review;

4. On the third working day from the date of submission, select "Submission Information Management" in the lower left corner of the page and "Failure Information" in the upper left corner of the page to view the failure information. If all pass, you can proceed to the next operation, otherwise you can query the information that failed to pass the query processing;

5. After all declarations are completed, select "Submit Information Management" in the lower left corner, and then select "Submit Settlement" in the menu;

6. Click the "Declaration" button to complete the declaration.

According to the law, we can know that the social security base is calculated from 1 to 12 in the previous year, and the payment base is the average salary 12 in the previous year, not the average income 1 to 12.