How to determine the social security base of new employees

When a new employee is insured in the first month, the full salary income of the employee's starting salary in that month is taken as the payment base; The insured unit takes the sum of the monthly payment bases of all the insured employees of the unit as the monthly payment base of the unit.

Individual employees take the monthly average of their total wage income in the previous year as the monthly payment base of this year.

In the same payment year, the payment base is fixed for one year and will not be changed halfway. From April to June every year, the employer shall, according to the notice of the local social insurance agency, declare the social insurance payment base of its employees in the new year.

Relationship between social security payment base and total wages: social security should be paid according to the actual income of employees. If the wages of employees are lower than 60% of the local social average wage, they shall be paid at 60% of the social average wage, and if they are higher than 300%, they shall be paid at 300% of the social average wage. If it is between the two, we should compare whether the average social wage is lower than or higher than 60% or 300% of the average social wage. The social security payment base is based on the wages payable by the workers. Wages should be paid to the workers themselves in the form of money, including basic wages, overtime wages, various subsidies, performance wages, etc.

Employees should pay attention to the following points when determining the social security payment base:

1. Insurance expenses, housing accumulation fund and personal income tax are withheld and remitted by the head office from employees' monthly salary.

2. If the company pays the expected welfare or subsidy in the form of cash or deposit, it should be included in the payment base of social security. 3. If the company pays employees' personal wages through after-tax profits or dividends, it should be included in the social security payment base. 4. For employees who implement the basic salary system, the income generally obtained according to the turnover or performance commission of the enterprise should be included in the social security contribution base.

Legal basis:

Article 3 of the Interim Regulations on the Collection and Payment of Social Insurance Fees

The collection scope of basic old-age insurance premiums: state-owned enterprises, urban collective enterprises, foreign-invested enterprises, urban private enterprises and other urban enterprises and their employees, and institutions and their employees that implement enterprise management.

The collection scope of basic medical insurance premium: state-owned enterprises, urban collective enterprises, foreign-invested enterprises, urban private enterprises and other urban enterprises and their employees, state organs and their employees, institutions and their employees, private non-enterprise units and their employees, social organizations and their full-time employees.

The collection scope of unemployment insurance premium: state-owned enterprises, urban collective enterprises, foreign-invested enterprises, urban private enterprises and other urban enterprises and their employees, institutions and their employees.

The people's governments of provinces, autonomous regions and municipalities directly under the Central Government may, according to local actual conditions, stipulate that urban individual industrial and commercial households should be included in the basic old-age insurance and basic medical insurance coverage, and social organizations and their full-time staff, private non-enterprise units and their employees, and urban individual industrial and commercial households with employees and their employees should be included in the scope of unemployment insurance.

The payment base and rate of social insurance premiums shall be implemented in accordance with relevant laws, administrative regulations and the provisions of the State Council.