Employers pay according to the minimum social security base.

Employers pay according to the minimum social security base.

If the employee's salary is lower than the lower limit of payment, the company can use the minimum standard stipulated by social security as the payment base.

The social security payment base is 60%-300% of the average social wage. For example, the average social wage 1000 yuan, and the payment base can be 600 yuan-3,000 yuan.

Calculation method of social security payment base: generally, my salary income in the previous year is the payment base.

(1) If the wage income of employees is higher than 300% of the local average wage of employees in the previous year, 300% of the local average wage of employees in the previous year will be used as the payment base;

(two) the wage income of employees is lower than 60% of the local average wage of employees in the previous year, with 60% of the local average wage of employees in the previous year as the payment base;

(3) If the employee's salary is between 300% and 60%, it shall be declared according to the facts. If it is impossible to determine the wage income of employees, the payment base shall be determined according to the local average wage of employees in the previous year published by the local labor administrative department. The Social Security Bureau will check the payment base at a fixed time (March or July, depending on the place) every year. To declare a new base according to the average monthly salary of employees in the previous year, it is necessary to prepare a payroll.

What are the consequences of employers not paying social security to employees?

China's "Social Insurance Law" stipulates that "the employer shall declare on its own and pay social insurance premiums in full and on time, and shall not postpone or reduce the payment except for legal reasons such as force majeure";

"If the employer fails to pay social insurance premiums in full and on time, the social insurance premium collection agency shall order it to pay within a time limit or make up for it, and from the date of default, an overdue fine of five ten thousandths shall be charged on a daily basis; If it fails to pay within the time limit, the relevant administrative department shall impose a fine of more than 3 times the unpaid amount/kloc-0. " .

If it is lower than 60% of the average monthly salary of local employees, it shall be calculated as 60% of the average monthly salary of local employees, and if it is higher than 300% of the average monthly salary of local employees, it shall be calculated as 300% of the average monthly salary of local employees. It is illegal for an employer not to truthfully declare the social security payment base.

Is it illegal for employers to pay according to the minimum social security base?