What is included in the social security contribution base salary

The amount of social security contributions this year has been raised again! This year's social security contribution amount is lowered! Many workers often pay attention to this similar news, they know that these are closely related to their own wages, so they really understand the wages of social security contributions? If you don't know, next, please follow my steps to see.

One, what is the social security payment base

Social security contribution base is 60% of the average social wage - 300% of the payment base, such as the average social wage is 1,000 yuan, the payment base can be 600 yuan - 3,000 yuan.

Shanghai in 2004, for example, the average monthly wage in 2003 was 1,847 yuan.

If your monthly salary is more than 1847*3=5541 yuan. If your monthly salary is more than 1847*3=5541 yuan, then the social security payment base is 5541 yuan; if your monthly salary is less than 1847*60%=yuan, then the social security payment base is yuan. If your salary is between to 5541 yuan, then the base is your salary.

Two, wage social security contribution base

Generally, the previous year's salary income for the contribution base.

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

(b), 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 for the 60% of the average salary of local employees in the previous year for the contribution base;

(c), If the employee's salary is between 300% and 60%, it will be declared according to the actual situation. Employee salary income can not be determined, its contribution base according to the local labor administration department announced the average salary of local employees in the previous year for the contribution wage.

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

Three, related policies

Notice on the activation of the basic pension insurance contribution base for the year 2014

According to the "Zhejiang Provincial Human Resources and Social Security Office on the release of the province's 2013 average annual wages of on-the-job workers notice" (ZJSW [2014] No. 43) spirit, the province's 2013 average annual wages of on-the-job workers (including the average annual wages of private economic units of the whole social unit). private economic units of all social units) was 44,513 yuan.