Beijing's social security contribution index is the lowest, at 0.4.

The minimum social security base in Beijing is adjusted every year. In Beijing, the upper and lower limits of the social insurance payment base are related to the average salary of employees in this city in the previous year: the average salary of employees in Beijing is 20 10 1599 yuan, and the average monthly salary is 8467 yuan.

The upper limit of the payment base of the five social insurances is 3 times of the average salary of employees in this city last year. That is, from July of 20 18 to June of 20 19, the upper limit of Beijing employees' social insurance payment base was adjusted to 8467*3=2540 1 yuan.

Legal basis: Article 12 of the Social Insurance Law of People's Republic of China (PRC) stipulates that the employer shall pay the basic old-age insurance premium according to the proportion stipulated by the state and the total wages of its employees, which shall be credited to 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.