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What is the base of social security payment?
Legal basis: Notice of Guilin Human Resources and Social Security Bureau on Adjustment of Social Security Base and Determination of Payment Base for 20 17 in Institutions and Institutions.
First, the relevant provisions of the social insurance payment base approved
The payment base of the insured shall be calculated according to the natural year and remain unchanged for one year.
The part where the individual contribution wage exceeds 300% of the average wage of employees in the last year as a whole is not included in the individual contribution wage base; If it is lower than 60% of the average wage of employees in the whole region in the previous year, the base of individual contribution wage shall be calculated according to 60% of the average wage of employees in the whole region in the previous year.
(1) How to determine the payment base standard of endowment insurance (occupational annuity) for institutions 20 17 and 20 18?
1. The monthly payment base for the staff of government agencies and institutions (including institutions managed by participating in the government) in 20 17: the salary payable in February of 20 16 (excluding car compensation)+the one-time bonus at the end of 2016 (thirteen salaries); 12 months;
2.20 17: the monthly payment base of the staff of the first, second and third public welfare institutions: the total wages payable in 20 16; 12 months.
3.20 18 monthly payment base of institutional endowment insurance (occupational annuity) for staff of government agencies and institutions: salary payable in June 20 17+[one-time bonus at the end of 2065438 +07 (thirteen salary)+performance appraisal award actually paid in July 2017. 12 months.
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