Wages downward social security base will be adjusted downward?

Legal analysis: It can be changed, but usually not immediately. Because the social security contribution base is generally the previous year's salary income for the contribution base.

(1) If an 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 will be the contribution base;

(2) If an employee's salary income is lower than 60% of the average salary of local employees in the previous year, 60% of the average salary of local employees in the previous year will be the contribution base;

(3) If an employee's salary is in the range of between 300% and 60% shall be declared on a factual basis. When the employee's salary income cannot be determined, the contribution base is determined by the average salary of local employees in the previous year announced by the local labor administration department as the contribution salary.

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. Therefore, when the salary is lowered, the adjustment of the social security base will have to wait until the time of re-declaration of the social security base as stipulated by each place. There is another workaround, which is to reduce and then increase the number of employees, and the social security base is approved according to the salary on the new contract.

Legal basis: "Chinese People's **** and State Housing Provident Fund Management Regulations" Article XVI Employee Housing Provident Fund monthly contribution for the employee's own average monthly salary for the previous year multiplied by the employee's Housing Provident Fund contribution ratio. The monthly contribution to the housing fund by the unit for the employee is the average monthly salary of the employee in the previous year multiplied by the ratio of the unit's contribution to the housing fund.