Difference between single base and double base

Legal analysis: 1, "single base" approved contribution base approach. Employee personal contribution base according to their own wage income, with reference to the average social wage to do the upper and lower limits, approved by the social security department. The employer's contribution base, based on the sum of the employee's contribution base, determined by the social security administration.

2, "double base" approved contribution base approach. Employee personal contribution base according to their own wage income, with reference to the average social wage to do the upper and lower limits, approved by the social security department. The contribution base of the employer is determined by the social security administration department based on the total wages of the employer. When the total wages of the employer is less than the sum of the employee's contribution base, the social security administration department will take the sum of the employee's contribution base and approve the employer's contribution base.

Generally economically developed areas, such as Beijing, is "single base" approved approach. Less economically developed areas, such as Henan, Shanxi, Hebei and other places, is "double base" approved approach. The "double-base" approved method, generally than the "single-base" approved method, the social insurance department to raise social insurance contributions to some more, of course, the financial burden of the employer to some more.

Legal basis: "Chinese People's **** and State Social Insurance Law"

Article 2 The State establishes a social insurance system of basic old-age insurance, basic medical insurance, industrial injury insurance, unemployment insurance, maternity insurance and other social insurance systems, to protect the citizens' rights to obtain material assistance from the State and society in accordance with the law in the event of old age, illness, industrial injury, unemployment and maternity, and to ensure that citizens have the right to obtain material assistance from the State and society in accordance with the law.

Article 3 The social insurance system adheres to the policy of broad coverage, basic protection, multi-level and sustainability, and the level of social insurance shall be commensurate with the level of economic and social development.

Article 4 Employers and individuals within the territory of the People's Republic of China shall pay social insurance premiums in accordance with the law, and shall have the right to inquire about the records of contributions and individual rights and interests, and to request social insurance agencies to provide social insurance counseling and other related services. Individuals enjoy social insurance benefits in accordance with the law, and have the right to supervise the payment of contributions by their organizations.

Article 5: The people's governments at or above the county level shall incorporate the cause of social insurance into their national economic and social development plans. The State shall mobilize funds for social insurance through various channels. The people's governments at or above the county level give necessary financial support to the social insurance cause. The State supports the social insurance undertaking through preferential tax policies.

Article 6 The State shall strictly supervise the social insurance fund.