Social security payment salary and payment base

According to the relevant regulations, the payment base of social security should be the average monthly salary of employees in the previous year! Note that the salary here includes all income: bonuses, performance, allowances, subsidies and so on. Overtime doesn't count!

According to the relevant regulations, employees who participate in basic old-age insurance, basic medical insurance, unemployment insurance, work injury insurance and maternity insurance shall determine the payment base according to their average monthly salary in the previous year. Generally speaking, the higher the salary, the higher the payment base of social security, and vice versa, but there are upper and lower limits on the payment base.

For people whose income is too high or too low, the upper and lower limits of the payment base should be set accordingly: if the average salary of employees in the previous year is lower than the lower limit, the lower limit will be used as the payment base; Above the upper limit, the upper limit is used as the base of payment; If the average monthly salary is between the upper limit and the lower limit, the social security payment base shall be determined according to my actual salary income.

First, the relationship between social security base and wages

The social security base is directly linked to wages. The calculation method of social security base is: if your salary is lower than the lower base of social security, pay it according to the lower base. If it is higher than the lower limit, it will be paid according to the actual average annual salary of the previous year. New employees take the first month's salary as the base; The social security base of old employees is adjusted to the average monthly salary of the previous year as the base. If the salary is lower than or higher than the local minimum or maximum social security base, the minimum or maximum social security base shall be used as the payment base.

Two, the following is the specific calculation method of social security contributions.

1. Old-age insurance: the unit pays 22% of the total wages of employees and the individual pays 8%.

2. Medical insurance: if the payment ratio is 9.5%, the unit will pay 7.5% and the individual will pay 2%.

3. Work-related injury insurance: All work-related injury insurance is paid by the unit, and the payment ratio can be 60% of the social security base or 100%.

4. Maternity insurance: All maternity insurance is paid by the unit, and the payment ratio is generally 6%.

5. Unemployment insurance: you can pay 3% of 60% of the social security base.

legal ground

Regulations on the administration of declaration and payment of social insurance premiums

Article 4 The employing unit shall make a monthly payment declaration to the local social insurance agency within the prescribed time limit, and the declaration items include:

(a) the name, organization code, address and contact information of the employer;

(two) the employer's bank, account name and account number;

(three) the employer's payment insurance, payment base, rate and payment amount;

(four) the roster of employees and the payment of employees;

(five) other matters stipulated by the social insurance agency.

In a payment year, after the initial declaration by the employer, the remaining months can only declare the changes in the matters specified in the preceding paragraph; If there is no change, it may not be declared.

Article 5 The social insurance premiums payable by employees shall be declared by the employer on their behalf. The items declared on behalf of employees include: employee's name, social security number, employment type, contact address, withholding details, etc.

The details and changes of the payment declared by the employer on behalf of the employee must be signed by the employee himself and kept by the employer for future reference.