The five insurance and one gold payment base is the same as the salary.

Likewise, the contribution base of the five insurance and one gold is directly proportional to the individual's salary, i.e. the higher the salary, the higher the contribution base. The contribution base of the five insurance and one gold is determined according to the monthly average of all wage income earned by the employee from January to December of the previous year. The contribution base of five insurance and one gold is the same, both are calculated based on the average salary of employees in the previous year. But the percentage of contribution is not the same for the five insurance and one gold.

One, the relationship between social security base and wages

Social security base and wages are directly linked.

According to the provisions of the Social Insurance Law, the base of social security fees paid by the employer is determined by the total wages of the employees of the organization, and the base of employee contributions is determined by the wages of the employees themselves.

But in practice, it is calculated on the basis of the average monthly salary of the previous year, and there is an upper limit and a lower limit, depending on the actual situation in each region.

The calculation of the social security base

Salary is lower than the lower limit of the social security base, according to the lower limit of the base payment. If higher than the lower limit, according to the actual last year's average annual salary. New employees for the first month's salary as the base; old employees social security base adjusted to the average monthly salary of the previous year as the base, if the salary is lower or higher than the local minimum or maximum social security base, to the minimum or maximum social security base for the payment of the base.

Three. Social security base and wages are directly linked.

1. The social security base is the employee's average salary of the previous year, which is the standard for paying social security contributions, and the percentage of contributions is stipulated by government departments.

2. The Social Security Center sets the upper and lower limits of the social security base. The social security base cannot be greater than three times the previous year's average social wage, which is a limit for high-income earners. At the minimum, it cannot be less than 60% of the previous year's average social wage, which is a guarantee for low-income employees.

3. The social security base is adjusted once a year and remains unchanged throughout the year. Social security base every year by the unit of self-examination, declaration, with the adjustment of social security base. The declaration of the social security base should be factual, and should not be adjusted high or low. The social security center has a review process. If there is a mismatch with the payroll, or if an employee reports that the unit is not adjusting in a factual manner, the Social Security Center will send an officer to the home to verify the information, and the unit will have to provide the payroll and other information. Inaccurate declarations are worn out as soon as they are dismantled. The leaders of the unit and the operators concerned will be held legally responsible.

Legal basis:

The Social Insurance Law of the People's Republic of China

Article 12 The employer shall pay the basic pension insurance premiums in accordance with the proportion of the total wages of the employees of the unit as stipulated by the State, and shall be credited to the Basic Pension Insurance Co-ordination Fund.

Employees shall pay basic pension insurance premiums in accordance with the proportion of their own wages as prescribed by the State, which shall be credited to their individual accounts.

Individual industrial and commercial households without employees, part-time workers who do not participate in basic pension insurance with their employers, and other flexibly employed persons who participate in basic pension insurance shall pay basic pension insurance premiums in accordance with the state regulations, which shall be credited to the Basic Pension Insurance Coordination Fund and to their individual accounts respectively.

Article 23 Employees shall participate in basic medical insurance for employees, and the employer and employees shall pay the basic medical insurance premiums together in accordance with the state regulations***.

Individual industrial and commercial households without employees, part-time workers who do not participate in the basic medical insurance for employees in their employing units, and other flexibly employed persons may participate in the basic medical insurance for employees, and individuals shall pay the basic medical insurance premiums in accordance with the state regulations.

Article 35 An employer shall pay work-related injury insurance premiums in accordance with the total wages of the employees of the employer at a rate determined by the social insurance agency.

Article 44 Employees shall participate in unemployment insurance, and the employing unit and the employees shall pay the unemployment insurance premiums together in accordance with the state regulations***.

Article 53 Employees shall participate in maternity insurance, and the employer shall pay maternity insurance premiums in accordance with state regulations, and employees shall not pay maternity insurance premiums.