Social security payment base requirements

Legal analysis: social security base refers to the social insurance payment base of employees in a social security year. It is determined according to the average monthly salary and salary tax amount of the previous year declared by employees from June 1 day to February 1 day. 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.

Legal basis: The specific methods for determining the social security payment base in Article 35 of People's Republic of China (PRC) Social Insurance Law should be divided into two categories: one is that the income is higher than 300% of the local average wage, the other is that the income is lower than 60% of the local average wage in the previous year, and the other is to pay according to 60% of the local average wage in the previous year.