Is the individual contribution base a salary

The social security contribution base is not necessarily the basic salary. Because in general, the social security contribution base is based on the employee's average salary income in the previous year as the contribution base. In special circumstances, the social security contribution base is also different. Special circumstances are when the employee's basic salary income is less than 60% of the local average social wage of the previous year, or more than 300% of the local average social wage of the previous year. The relevant social security law stipulates that if the employee's basic salary is lower than 60%, 60% of the local average social salary of the previous year needs to be used as the base for social security contributions.

Social security base and wages are directly linked, social security contribution base is 60% of the average social wage - 300% for the payment base. If the salary is lower than the lower limit of the social security base, according to the lower limit of the base to pay. If the salary is higher than the lower limit, it will be paid according to the actual average salary of last year. New employees for the first month's salary for the base; old employees social security base adjustment for the previous year's average monthly salary for the base, if the salary is lower or higher than the local minimum or maximum social security base, to the minimum or maximum social security base for the payment of the base. Second, the social security contribution base calculation method is generally the previous year's salary income for the contribution base. (1) If the salary income of an employee is higher than 300% of the average salary of the local employees in the previous year, 300% of the average salary of the local employees in the previous year shall be used as the contribution base; (2) If the salary income of an employee is lower than 60% of the average salary of the local employees in the previous year, 60% of the average salary of the local employees in the previous year shall be used as the contribution base; (3) if the salary income of an employee is between 300%-60%, it shall be declared according to the actual situation. (3) If the employee's salary is between 300% and 60%, the contributions shall be declared in accordance with the actual situation. When an employee's salary income cannot be determined, the contribution base is determined according to 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 approve the base at a fixed time (March or July, varying from place to place), and the new base will be declared according to the employee's average monthly salary of the previous year. Third, the query of social security contribution base 1, every year social security will be in a fixed time (March or July, different places) approved social security base, and issued the latest minimum base and maximum base. Generally speaking, enterprises help employees to pay the social security of the lowest base, of course, there are some companies will be based on the average salary of the previous year's jobs as the base for employees to pay social security.2, you can according to the latest release time, from the local social security bureau to check the latest social security base. In addition, you can also check the national social security base through the third-party software.

Employees should pay attention to the following aspects when determining the contribution base:

1. All social insurance premiums, housing provident fund and individual adjustment tax, etc., which are directly withheld and paid by the unit from employees' wages, should be included in the contribution base;

2. Transportation subsidies, telephone subsidies, lunch subsidies, holiday expenses paid by the unit to individual employees in the form of cash or bank deposits, and the payment of Allowances for special positions such as high temperature, high altitude, underground, toxic and hazardous, etc., shall be included in the contribution base;

3. Salaries paid by the unit to individual employees by way of commission on after-tax profits or dividends shall be included in the contribution base;

4. Income obtained by employees who have implemented the base salary system based on the turnover or commission on business performance shall be included in the contribution base;

5. Institutions implementing Business contracting or expense underwriting, the unit no longer reimburses the travel expenses of the employees, 60% of their contracted income shall be included in the contribution base.

Summary of the above is a small number of personal contribution base is the salary of the relevant answer, I hope to help you

Legal basis:

"The Chinese People's **** and the State Law on Social Insurance"

Article 12 of the employer shall, in accordance with the state provisions of the ratio of the total wages of the employees of the unit to pay the basic pension insurance premiums, credited to the basic pension insurance Coordinated Fund. Employees shall pay basic pension insurance premiums in proportion to their own wages as prescribed by the State, and these shall be credited to their individual accounts. Individual industrial and commercial households without employees, part-time workers who do not participate in basic pension insurance with their employers, and other flexibly employed persons who participate in basic pension insurance shall, in accordance with the state regulations, pay basic pension insurance premiums, which shall be credited to the basic pension insurance fund and the individual account respectively.

Article 15: The basic pension consists of a coordinated pension and an individual account pension. The basic pension is determined on the basis of the cumulative number of years of contributions made by the individual, the wages paid, the average wage of local workers, the amount of the individual account, and the average life expectancy of the urban population.

Article 35 Employers shall pay work-related injury insurance premiums in accordance with the total wages of the employees in their units and at the rate determined by the social insurance agency.