How is the base of social security accounted for?

Base accounting for social security is generally based on ? The previous year's salary income for the contribution base.

One, the employee's salary income is higher than 300% of the average salary of local employees in the previous year, 300% of the average salary of local employees in the previous year for the contribution base;

Two, the employee's salary income is lower than the average salary of local employees in the previous year of 60% of the average salary of local employees in the previous year of The average wage of the local employees in the previous year, 60% of the average wage for the contribution base;

Third, the wages of the employees in the 300% - 60% of the range, according to the actual declaration. When the employee's salary income can not be determined, its contribution base is determined by the local labor administration department announced the average salary of local employees in the previous year as the contribution wage.

Every year the social security will be in a fixed time (March or July, different places) approved base, according to the employee's average monthly salary of the previous year to declare a new base, you need to prepare the payroll these certificates.