How to calculate the social security base in Shanghai

The calculation method of Shanghai social security base is as follows:

The calculation method of Shanghai social security payment base is determined according to the average salary of employees in full-caliber urban units in the previous year. Specifically, the upper limit of the social security payment base is 300% of the average salary of the previous year, and the lower limit is 60%. Taking the data of 202 1 as an example, the average wage at that time was 1 1396 yuan/month, so the upper limit of social security payment base in 2022 is 34 188 yuan/month, and the lower limit is 6520 yuan/month. This base is an important basis for calculating the social insurance premiums paid by employers and their employees and the social insurance benefits of employees.

Calculation base of social security:

1, calculation base: the calculation base of social security is usually determined according to the average monthly salary of an individual in the previous year;

2. Adjustment time: the annual social security calculation base will be adjusted according to the regional economic development level and average wage level;

3. Upper and lower limits: the social security calculation base has upper and lower limits, that is, it shall not exceed 300% and 60% of the average monthly salary of local employees in the previous year;

4. Individual contribution ratio: Different types of social security (pension, medical care, unemployment, work injury and maternity insurance) have different individual contribution ratios;

5. Company contribution ratio: The company also needs to pay social security fees for employees according to the prescribed ratio.

To sum up, the calculation method of Shanghai social security base is determined according to the average salary of employees in full-caliber urban units in the previous year. The upper limit is 300% of the average salary in the previous year, and the lower limit is 60%. Taking the data of 202 1 as an example, the upper limit of social security payment base in 2022 is 34 188 yuan/month, and the lower limit is 6520 yuan/month. This base is an important basis for calculating the social insurance premiums paid by employers and their employees and the social insurance benefits of employees.

Legal basis:

Regulations of Shanghai Municipality on Industrial Injury Insurance

Article 9

The base for employers to pay work-related injury insurance premiums shall be determined according to the base for employers to pay urban basic old-age insurance premiums. Article 10 The employer shall pay the work-related injury insurance premium at the basic rate of 0.5% of the payment base. The employer who has an industrial accident shall, on the basis of the basic rate, implement a floating rate in accordance with the provisions. Determination of the use of work-related injury insurance premiums and the incidence of work-related accidents by employers with floating rates. The floating rate is divided into five grades, each of which is 0.5% of the payment base. The highest rate after upward floating (basic rate plus floating rate) does not exceed 3% of the payment base, and the lowest rate after downward floating step by step is not lower than the basic rate. The floating exchange rate is approved once a year. The specific measures for the floating rate of industrial injury insurance shall be formulated by the Municipal Human Resources and Social Security Bureau in conjunction with the municipal departments of finance, health and safety production supervision and management, and implemented after being approved by the Municipal People's government.