What is the base of social security accumulation fund?

1, the social insurance base is referred to as the social security base, which refers to the social insurance payment base of employees in a social security year. It is determined according to the average monthly wage income of employees from June 1 day to February 1 day in the previous year. The social insurance payment base is an important basis for calculating the social insurance premiums and social insurance benefits paid by employers and their employees. There are upper and lower limits, depending on the actual situation in each region.

2. Under normal circumstances, the deposit base of the provident fund is determined according to the average monthly salary of employees in the previous year 12, and the newly hired or transferred employees are determined according to the total salary of the current month, and the employees who implement the annual salary system are determined according to the annual salary divided by 12. The deposit base is approved and adjusted once a year at 65438+ 10.

Five insurance and one gold payment = five insurance and one gold payment base × five insurance and one gold payment ratio

1. How to calculate and pay the provident fund:

The deposit ratio of provident fund is between 5%- 12%, and enterprises can choose the ratio at will. Enterprises and individuals each bear the same provident fund and remit it to the employee's individual provident fund account.

2. How to calculate the social security payment:

The proportion of social security contributions is stipulated by the state, and the standards in each region are different. The following figure shows the minimum deduction standard in Guangzhou.