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Shanghai social security base
1, individual: the base of individual payment in the current year is the average monthly salary of employees in the previous year. The upper and lower limits of the individual contribution base are determined according to 300% and 60% of the average monthly salary of employees in the city in the previous year.
2. Unit: The unit payment base is the sum of the average monthly wages of all employees in the previous year.
3. The payment base of migrant workers in non-urban household registration areas shall be subject to a five-year transition method. According to the regulations, the individual contribution base is 50%.
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