What is the base figure for the payment of five insurance and one pension?

The base of the five insurance and one gold is determined according to the monthly average amount of wages and salary taxes declared by the employee for personal income tax from January to December of the previous year.

Each city has a different contribution ratio for the five insurance and one pension, for example, Shanghai:

Shanghai social security contribution base:

The range of social security contribution base for 2022 is from 6,520 yuan to 34,188 yuan.

Shanghai social security contribution ratio:

Payment of employee social security fees is required to pay a fixed percentage of the various costs. In accordance with the provisions of the social security workers personally responsible for 8% of the pension insurance, 2% of the medical insurance and 0.5% of the unemployment insurance. The employer is responsible for 1% of maternity insurance, 1.5% of disability insurance, 0.26% of workers' compensation insurance, 0.5% of unemployment insurance, 9.5% of medical insurance and 16% of pension insurance. Each month's social security fees are paid uniformly, and the portion of the fee borne by the unit and the individual is different.