How to determine the social security payment base? What is the standard of social security payment base?

The social security payment base is based on the different levels of economic development in different parts of the country, and the state only stipulates the proportion of paying various social insurance premiums. The payment parameter multiplied by the payment proportion is the actual payment amount. So do you know how to determine the social security payment base? Come and have a look with me today! I hope the following information is helpful to everyone.

First, what is the social security 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. [1] Take the situation in Shanghai in 2004 as an example. In 2003, the average monthly social wage was 1847 yuan.

If your monthly salary exceeds 1847*3=554 1 yuan. Then the social security payment base is 554 1 yuan; If your monthly salary is less than 1847*60%= yuan, the social security contribution base is yuan. If the salary is between 554 1 yuan, the base is your salary.

Second, how to determine the social security payment base?

(1) calculation method:

Individual employees take the average monthly salary as the payment base; The employer takes the sum of the individual payment bases of employees as the payment base. Wages of employees include hourly wages, piecework wages, bonuses, allowances and subsidies, overtime wages, wages paid under special circumstances, etc.

The social security payment base is 60%~300% of the average social wage. If the average social wage is 1000 yuan, the payment base can be 600 yuan ~3000 yuan.

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 the payment base; (2)

2. If the wage income of employees is lower than 60% of the local average wage of employees in the previous year, 60% of the local average wage of employees in the previous year shall be the payment base;

3, the employee's salary is between 300% and 60%, according to the actual declaration. When 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.

Social security will regularly check the base every year (March or July, in different places), and declare a new base according to the average monthly salary of employees in the previous year. It is necessary to prepare proof of these payroll.

(2) Cardinality query

Social security will verify the social security base at a fixed time every year (March or July, in different places) and release the latest minimum base and maximum base. Generally speaking, enterprises help employees pay the minimum social security. Of course, some companies will pay social security for their employees according to the average salary of the previous year.

You can check the latest social security base with the local social security bureau according to the latest release time. In addition, you can also query the national social security base through third-party software.

Three. Relevant policies

Notice on starting the payment base of basic old-age insurance for employees in 20 14 year

According to the spirit of the Notice of Zhejiang Provincial Department of Human Resources and Social Security on Issuing the Annual Average Wage of Employees in Zhejiang Province in 20 13 (Zhejiang People's Social Letter [2014] No.43), the annual average wage of employees in Zhejiang Province in 20 13 (including all social units and private economic units) was 445/kloc-0.

According to the Regulations on the Basic Endowment Insurance for Employees in Zhejiang Province and the Interim Measures for the Basic Endowment Insurance for Institutions at the Same Level in Jiaxing City, if the monthly payment base of the basic endowment insurance for employees is lower than 60% of the average monthly salary of employees in the whole province last year, it is determined to be 60%, that is, 2,225 yuan, and it is determined to be 300% if it is higher than 300%, that is,165438. After the adjustment, except for the lower limit of the payment base (2225 yuan), the rest are rounded to zero (for example, the average monthly salary is 300 1 yuan, and it is 3000 yuan when it is activated; The average monthly salary is 4006 yuan, which is 40 10 yuan). It has been in use since June.

After the new base is activated, the supplementary pension insurance standard will be adjusted accordingly according to the requirements of relevant documents. From 20 10 to 20 13, the overdue repayment ratio is 22%, and the monthly repayment amount is 8 16 yuan; In 2009, the proportion of overdue repayment was 23%, and the monthly repayment amount was 853 yuan; The proportion of overdue repayment in 2008 and previous years was 28%, and the monthly repayment amount was 1039 yuan.

The above is how to determine the social security payment base. In fact, the social security payment base is 60%-300% of the average social wage, which is a national policy to balance the income of residents.