How to calculate the social security base of salary 5000?

The calculation method of salary 5000 social security base is as follows:

Employees' social security contributions are usually based on their salary income in the previous year. If the wages of employees are higher than 300% of the average wages of local employees in the previous year, the payment base shall be capped at 300% of the average wages; If the wage is lower than 60% of the average wage, the lower limit is 60%; If the salary is between these two proportions, it shall be declared according to the actual salary. If it is impossible to determine the wage income of employees, the payment base shall be determined according to the average wage of employees in the previous year published by the local labor administrative department. The annual social security payment base is approved at a fixed time (March or July, the specific time varies from region to region). It is necessary to declare a new base according to the average monthly salary of employees in the previous year, and prepare the corresponding salary table and other supporting materials.

Calculation base of social security:

1. Definition of social security calculation base: social security calculation base usually refers to the base of individual paying social insurance premiums, which is determined according to individual wage income;

2. How to determine the base: the social security base is generally based on the average monthly salary of individuals in the previous year, and is formulated by the local social security bureau according to the local economic development level and the average social wage level;

3. Upper and lower limits of the base: each region sets the upper and lower limits of the social security base according to the local economic situation, and the part that exceeds the upper limit and falls below the lower limit is not included in the payment base;

4. Adjustment of the base: the social security base can be adjusted every year to reflect the changes in the average social wage;

5. Scope of application of the base: The social security base is usually applicable to the payment calculation of various social insurances such as endowment insurance, medical insurance, unemployment insurance, work injury insurance and maternity insurance.

To sum up, the calculation of employee social security payment base is based on the individual's salary in the previous year. More than 300% of the local average wage is the upper limit, less than 60% is the lower limit, and those between them are declared according to the actual salary; If the salary cannot be determined, it shall be calculated according to the average salary published by the local government, and the base shall be re-approved according to the average monthly salary within the specified time every year, and the corresponding certification materials shall be provided.

Legal basis:

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

Article 12

The employing unit shall pay the basic old-age insurance premium according to the proportion of the total wages of its employees stipulated by the state, and record it in the basic old-age insurance pooling fund. Employees shall pay the basic old-age insurance premium in accordance with the proportion of wages stipulated by the state and record it in their personal accounts. Individual industrial and commercial households without employees, part-time employees who have not participated in the basic old-age insurance in the employing unit and other flexible employees who have participated in the basic old-age insurance shall pay the basic old-age insurance premiums in accordance with state regulations and record them in the basic old-age insurance pooling fund and individual accounts respectively.