Social security and medical insurance contribution base is not consistent can be

Medicare and social security base can be inconsistent. The relevant provisions are as follows:

1, the social security contribution base is July each year by the location of the Social Security Administration in accordance with the previous year's average income level of 60% -300% of the approved six contribution base file, and then by the unit according to the previous year's average income level of employees to rely on the file, the general unit is the lowest file 60% declaration;

2, the social security contribution ratio: the unit of old-age insurance, bear 20%, individuals bear 8%, medical insurance unit bear 6% individuals bear 2%, unemployment insurance unit bear 2% individuals bear 1 percent. Individuals bear 8%, medical insurance units bear 6% individuals bear 2%, unemployment insurance units bear 2% individuals bear 1%, industrial accident insurance and maternity insurance by the unit to bear the full amount. Algorithm of medical insurance contribution base:

(1) if the employee's salary income is higher than 300% of the local average monthly salary, then according to 300% of the contribution base;

(2) if the employee's salary income is lower than 60% of the local average monthly salary, then according to 60% of the contribution base;

(3) if the employee's salary income is at 60% of the local average monthly salary, then according to 60% of the contribution base;

(4) if the employee's salary income is between 60% and 300%, then according to the actual salary income as the contribution base.