How to calculate the company to pay social security base

Company to pay social security base is calculated as follows:

1, social security contribution base is 60%-300% of the average social wage for the payment of the base, for example, the average social wage is 1,000 yuan, the payment of the base can be 600 yuan -3,000 yuan;

2, the employee's wages and income above the If the local average wage of employees in the previous year is 300%, 300% of the local average wage of employees in the previous year will be used as the contribution base; if the wage income of employees is lower than 60% of the local average wage of employees in the previous year, 60% of the local average wage of employees in the previous year will be used as the contribution base; if the wage of the employees is between 300%-60%, the declaration will be made according to the actual situation. When the employee's salary income cannot be determined, the contribution base is determined according to the average salary of local employees in the previous year announced by the local labor administration department as the contribution salary. Every year the social security will be in a fixed time (March or July, different places) approved base, according to the employee's average monthly salary of the previous year to declare the new base, you need to prepare the payroll these certificates.

Legal basis: The People's Republic of China *** and the State Social Insurance Law, Article 10

Workers should participate in the basic pension insurance, by the employer and the employee *** with the payment of basic pension insurance premiums.

Individual industrial and commercial households without employees, part-time workers who have not participated in basic pension insurance with their employing units, and other flexibly employed persons may participate in basic pension insurance and pay basic pension insurance premiums by themselves.

The methods of pension insurance for civil servants and staff members administered under the civil service law shall be prescribed by the State Council.

Article 11

Basic pension insurance is a combination of social coordination and individual accounts.

The basic pension insurance fund consists of contributions from employers and individuals and government subsidies.

Article 12

Employing units shall pay basic pension insurance contributions in proportion to the total wages of their employees as prescribed by the State, which shall be credited to the Basic Pension Insurance Coordination Fund.

Employees shall pay basic pension insurance premiums in accordance with the proportion of their own wages prescribed by the State and credited to their individual accounts.

Individual industrial and commercial households without employees, part-time workers who have not participated in the basic pension insurance in the employing organization, and other flexibly employed persons participating in the basic pension insurance shall pay the basic pension insurance premiums in accordance with the state regulations, which shall be credited to the basic pension insurance general fund and the individual account respectively.