Can the social security base be reduced after it is raised?

The social security base can be reduced if it is reported high. But it can only be adjusted once a year when the social security base is adjusted. However, the social security base cannot be adjusted at will, and can only be adjusted according to the local social security payment policy.

What needs to be understood is that when determining the social security payment base for insured employees. You can choose an appropriate amount between 60% and 300% of the local average social wage in the previous year. If the social security base of the current year has been declared and paid, it cannot be changed. In addition, the determination of social security base is related to employees' social security benefits and their income. The employer must fill in the form according to the national policy. Otherwise, damaging the interests of employees will bring trouble to the company.

Flexible employees are based on the average social wage, and the social security department has set different payment grades of 60% to 300% of the average social wage. Insured people can choose their own grades to pay. If you choose high-grade in that year, you can also choose high-grade next year. They can choose.

To sum up, the base of social security can be adjusted once a year, and it can be adjusted in July every year. If you want to transfer, you will apply in June. Because the announcement time of social average wages in different places is not uniform, the time to adjust the base is also different.

Legal basis:

Regulations on labor security supervision

Article 27

When the employer declares the amount of social insurance premiums that should be paid to the social insurance agency, it conceals the total wages or the number of employees, and the administrative department of labor security shall order it to make corrections and impose a fine of not less than 0 times but not more than 3 times the total wages.

Defrauding social insurance benefits or defrauding social insurance fund expenditures, the administrative department of labor security shall order it to be returned, and impose a fine of not less than 0 times but not more than 3 times the amount defrauded; If a crime is constituted, criminal responsibility shall be investigated according to law.