Social security contributions and wages are linked

Social security contribution base and wages are linked.

Social security is social insurance, specifically including pension, medical care, unemployment, maternity, and work injury insurance. Social insurance refers to a social and economic system that provides income or compensation to a population that is incapacitated, temporarily out of work, or has suffered a loss due to health reasons.

Social security should be paid in accordance with the actual income of the employee. If the employee's salary is lower than 60% of the local average social wage, he/she should pay 60% of the average social wage, if it is higher than 300% of the average social wage, he/she should pay 300% of the average social wage, and if he/she is between the two, he/she should pay in accordance with the actual wage. You should compare whether the average social wage is less than or more than 60% or 300% of the social wage, and if it is between the two, you should fill in according to the actual 3,000 yuan as the contribution base, and the social insurance law clearly stipulates that failure to pay in full and on time is subject to punishment.

Legal basis:

The People's Republic of China **** and the State Social Insurance Law

Article 61

Social insurance premium collection agencies shall collect social insurance premiums in full and on time in accordance with the law, and inform employers and individuals of the status of payment on a regular basis.

Article 62

If an employing unit fails to declare the amount of social insurance premiums to be paid in accordance with the regulations, the amount to be paid shall be determined in accordance with 110 percent of the amount of the unit's contributions for the previous month; after the contributing unit has made up for the declaration, the social insurance premium collection agency shall settle the bill in accordance with the regulations.