The salary is actually 3500, why did my social security base give me 5700?

The actual salary is 3500, and the social security base is 5700. Why is there such a big difference between salary and payment base? In fact: this situation is very common. As the HR in charge of salary management, I want to remind you: First of all, we must define the concepts of salary payable, actual salary and social security contribution base. Then, judge the relationship between the monthly salary payable and the social security payment base. Finally, according to the monthly salary payable, the actual salary is calculated and compared with the actual payment of 3500 yuan. Let's make a concrete analysis based on the problems, hoping to help you.

I. Actual salary ≠ social security payment base 1. Payable wages. Refers to the monthly salary that an enterprise should pay to its employees. Including but not limited to basic post salary, hourly and piecework salary, performance salary, allowance, reward, overtime pay, social security accumulation fund and individual tax.

2. Real salary. Refers to the salary that the enterprise actually pays to employees every month after withholding and remitting personal income tax and personal social security accumulation fund expenses.

Generally speaking: Payable salary-individual social security fund expenditure-individual tax = actual salary.

3. The proportion of individual contributions to social security provident fund. The social security accumulation fund that individuals need to pay mainly includes endowment insurance (8%), unemployment insurance (0.5%), medical insurance (2%) and housing accumulation fund (5% ~ 12%).

4. Social security accumulation fund payment base. It is an average to take the average payable salary of an individual in the previous year as the base of individual payment.

Second, the actual salary is 3,500 yuan and the social security base is 5,700 yuan. Why is the difference so big? Situation 1. If monthly salary = social security payment base (5700 yuan)

Assume that the contribution ratio of individual housing provident fund is 12%.

1. The total contribution ratio of individual social security accumulation fund is: 8%+2%+0.5%+ 12%=22.5%.

2. The monthly social security accumulation fund fee withheld by the individual enterprise is: 5700*22.5%= 1282.5 yuan.

3. Actual salary: 5700-1282.5 = 4417.5 yuan.

4. Difference amount: 4417.5-3500 = 917.5 yuan.

According to the calculation, if your monthly salary is 5700 yuan, your actual salary should be 44 17.5 yuan. At present, the actual salary is 3,500 yuan, with a difference of 9 17.5 yuan. It is likely that there is something wrong with the calculation of the salary manager. It is recommended to communicate with company personnel.

Case 2. If the monthly salary payable is lower than the social security payment base (5700 yuan)

In fact: this situation is the most common. Because we usually say that the social security payment base includes year-end bonus, quarterly bonus and other rewards. Therefore, the monthly salary of most people should be lower than the social security contribution base. But at the end of the year or in some months of the year, it may be higher than the social security contribution base.

For example, the average salary payable in the previous year was 5,700 yuan, so the total annual salary was 5,700 *12 = 68,400 yuan. If 12000 yuan is used as the year-end performance award, then the monthly salary should be: (68400-12000)/12 = 4700. If 1282.5 yuan is deducted, the actual salary is 4700-1282.5 = 3417.5 yuan, which is basically in line with the actual salary of 3500 yuan per month. For those who are responsible for salary management in enterprises, there is no problem in salary calculation.

Write at the end:

1. It is normal that the concepts of actual salary and social security contribution base are different and there are differences.

2. When the monthly salary is equal to the social security payment base and the actual salary is 3,500 yuan, it is generally an enterprise problem, so you should communicate with the personnel department in time.

3. When the monthly salary payable is lower than the social security payment base and the actual salary is close to 3,500 yuan, the enterprise has no problem. There are two reasons: first, the total monthly wages payable by enterprises to employees are not fixed; Second, the social security payment base corresponds to the average salary payable in the previous year, including all kinds of rewards.