Kunming social security payment base

Legal analysis: the payment base of five insurances and one gold is generally determined according to 60%-300% of the average salary of employees in the previous year. The minimum payment base is 60% of the average wage of employees in full-caliber urban units in Yunnan Province, that is, 3 107 yuan/month. Enterprise social security expenses = pension base × pension ratio+medical base × medical ratio+unemployment base × unemployment ratio+birth base × unemployment ratio+work injury base × work injury ratio.

Legal basis: People's Republic of China (PRC) Social Insurance Law.

Article 64 Social insurance funds include basic old-age insurance funds, basic medical insurance funds, industrial injury insurance funds, unemployment insurance funds and maternity insurance funds. In addition to the basic medical insurance fund and maternity insurance fund combined accounting, other social insurance funds are accounted for separately according to social insurance types. Social insurance funds implement a unified accounting system throughout the country.

The social insurance fund is earmarked for special purposes, and no organization or individual may occupy or misappropriate it.

The basic old-age insurance fund will gradually implement national overall planning, and other social insurance funds will gradually implement provincial overall planning. The specific time and steps shall be stipulated by the State Council.