How to calculate social security

Legal analysis: the employee's payment base is multiplied by the proportion of various social security contributions, and then the separately calculated insurance premiums are added up, which is the social security premium. Among them, the payment base has the highest and lowest limits, and if it is higher than the highest payment base, it will be paid according to the highest payment base; If it is lower than the minimum payment base, it shall be paid according to the minimum payment base. If it is in the middle, the actual average salary of the previous year is the payment base.

Legal basis: Article 12 of the Social Insurance Law of People's Republic of China (PRC), the employing unit shall pay the basic old-age insurance premium in proportion to the total wages of its employees as stipulated by the state and record it in the basic old-age insurance pooling fund. Employees shall pay the basic old-age insurance premium in accordance with the proportion of wages stipulated by the state and record it in their personal accounts. Individual industrial and commercial households without employees, part-time employees who have not participated in the basic old-age insurance in the employing unit and other flexible employees who have participated in the basic old-age insurance shall pay the basic old-age insurance premiums in accordance with state regulations and record them in the basic old-age insurance pooling fund and individual accounts respectively.