What is the highest social security payment base?

The maximum social insurance payment base shall not be higher than 300% of the average monthly salary of employees in the city last year, and the minimum shall not be lower than 60% of the average monthly salary of employees in the city last year. Social insurance should be paid on time, and there will be a late fee for more than half a year.

First, the definition of social insurance base

Social insurance base, referred to as social insurance base, 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.

Second, the definition of social insurance

Social insurance is the core part of the social security system, which refers to a system in which the state is the main body, the specialized agencies of laws and regulations are responsible for the implementation, and social forces are used to raise funds from workers and their employers through legislative means to establish special funds to ensure that workers can get a certain degree of income compensation after losing their labor income, so as to ensure the normal operation of labor reproduction and expand reproduction and ensure social stability. The social insurance institution in China is Ministry of Human Resources and Social Security of the People's Republic of China.

According to relevant laws and regulations, social insurance covers five types of insurance:

1, endowment insurance

The state and society establish a social insurance system in accordance with certain laws and regulations to solve the basic life of workers after they reach the working age limit stipulated by the state, terminate their labor obligations or quit their jobs because of old age.

2. Unemployment insurance

A system that provides material assistance to workers who have temporarily interrupted their sources of livelihood because of unemployment, thus ensuring the basic livelihood of unemployed people during unemployment and promoting their re-employment.

3. Work injury insurance

It refers to a social security system that the state and society provide medical care, living security, economic compensation, medical treatment and vocational rehabilitation for workers and their relatives who suffer from accidents and occupational diseases in production and work.

4. Medical insurance

When a worker is sick or injured, a kind of material help given by the state or society, that is, a social security system that provides medical services or economic compensation. The publicly-funded medical care and labor insurance medical care established in the early 1950s in China are collectively referred to as employee medical insurance.

5. Maternity insurance

It refers to a social insurance system that the state and society provide timely material help to ensure the basic life of workers and the medical care needs during pregnancy and puerperium when the labor force is temporarily interrupted due to childbirth.

Three, the upper and lower limits of the social insurance payment base

The upper limit of the payment base refers to the fact that the wage income of employees exceeds 300% of the arithmetic average monthly wage of employees in provinces and cities in the previous year, which is not included in the payment base;

The lower limit of the payment base refers to the fact that the wage income of employees is lower than 60% of the arithmetic average of the monthly average wage of employees in provinces and cities in the previous year, and 60% of the arithmetic average of the monthly average wage of employees in provinces and cities in the previous year is the payment base.

There are upper and lower limits on the social insurance payment base, and the minimum can not be lower than 60% of the average monthly salary of employees in the whole city last year (employees in private enterprises, employees in individual industrial and commercial households and employees in non-local urban households shall not be lower than 50%, and shareholders and owners of private enterprises as legal persons and individual industrial and commercial households shall not be lower than100%); The maximum can not be higher than 300% of the average monthly salary of employees in the city last year. The average wage of employees in this Municipality is published annually by the Municipal Bureau of Statistics.

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 declare the social insurance payment base of its employees in the new year according to the notice of the local social insurance agency.

legal ground

People's Republic of China (PRC) social insurance law

Article 58 An employing unit shall, within 30 days from the date of employment, apply to the social insurance agency for social insurance registration for its employees. If the social insurance has not been registered, the social insurance agency shall verify the social insurance premium it should pay.

Employees-free individual industrial and commercial households who voluntarily participate in social insurance, part-time employees who do not participate in social insurance in the employing unit and other flexible employees shall apply to the social insurance agency for social insurance registration.

The state establishes a national unified personal social security number. Personal social security number is a citizen's identity number.

Article 64 Social insurance funds include basic old-age insurance funds, basic medical insurance funds, industrial injury insurance funds, unemployment insurance funds and maternity insurance funds. In addition to the basic medical insurance fund and maternity insurance fund combined accounting, other social insurance funds are accounted for separately according to social insurance types. Social insurance funds implement a unified accounting system throughout the country.

The social insurance fund is earmarked for special purposes, and no organization or individual may occupy or misappropriate it.

The basic old-age insurance fund will gradually implement national overall planning, and other social insurance funds will gradually implement provincial overall planning. The specific time and steps shall be stipulated by the State Council.