Letter on Determining the Individual Payment Base of Insured Employees

The payment base of new employees is determined according to the actual salary income of the first month, and the monthly payment base is calculated according to the actual salary of the next month if the first month is less than one month.

From May 2065438 to May 2003, according to the requirements of the Letter on Determining the Individual Payment Base of the Insured Employees, the individual payment base of the insured employees was calculated and determined according to the declared monthly average of the previous year's wages and salaries, and the payment base remained unchanged for one year in principle.

If the income from taxable wages and salaries is lower than the lower limit of the payment base, the social security fee shall be deducted according to the lower limit of the payment base; If the taxable income from wages and salaries is higher than the upper limit of the payment base, the social insurance premium shall be deducted according to the upper limit of the payment base.

Please refer to the home page of this website-payment service-social insurance premium-payment instructions-social insurance category for the difference of payment ratio of various payment types. Please refer to the home page of this website-payment service-social insurance premium-payment instructions-payment guide-

20 12 comparison table of upper and lower limits of various social insurance premium payment bases in social security year.

If it is a new employee in that year, the insured unit shall declare the payment of wages according to the taxable wages and salaries tax that the insured person should declare personal income tax in that month.

The payment base declared by the insured unit shall be signed or confirmed by the insured employee himself.

If the payer fails to declare according to the regulations, the social insurance agency may temporarily determine the monthly payment base at 1 10%.

The payment base is an important calculation basis for the insured to enjoy social insurance benefits. After workers participate in social insurance, social security agencies will establish personal accounts for basic old-age insurance and medical insurance for life. The higher the base of employees' contributions, the more personal accounts, the more disposable medical expenses and the higher the pension they receive when they retire. However, the concealed, omitted and underreported payment base of insured units and insured personnel will directly reduce the level of social insurance benefits enjoyed by insured personnel.

The monthly payment base of social insurance is generally determined according to the average monthly salary of employees in the previous year, which is determined once a year. Once determined, it may not be changed within one year.

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