What is the standard for paying social security if the salary is lower than the social security payment base?

No, generally speaking, my salary last year is the payment base.

If the salary is lower than the minimum payment base, you have to pay social security according to the minimum payment base. You can go to social security consultation, allocate in proportion, and work out the amount you should pay and the amount of the unit.

For example, the pension insurance company has to pay 28%, of which the unit pays 20% and the individual pays 8%.

The social security payment base is only an average of the local average social wage in the previous year, and it is possible that the actual wage of employees is lower than this average. Now, you can adjust the salary declaration items by logging in to the enterprise social security network, and finally click OK to submit the business to adjust the salary base.

The payment base of employees is related to two factors, one is the salary standard of employees, and the other is the local social minimum wage, which is 60% of the local social wage in the previous year.

1. When the employee's salary standard is greater than the social minimum wage standard, the employee's salary will be used as the social security payment base;

2. When the wage standard of employees is lower than the social minimum wage, the social minimum wage shall be used as the base of social security payment.

General enterprises record the number of employees' wages as the social minimum wage, but when it needs to be adjusted, it can also be raised by itself, but the maximum can not be higher than 300% of the social wage. According to the relevant regulations, the monthly deposit base of housing provident fund is the average monthly salary of employees in the previous year, and the upper limit of the deposit base of housing provident fund is 5 times. From the upper limit of 30,935 yuan in the above documents, it can be concluded that the social wage is 6 187 yuan (30,935 ÷ 5 = 6187 yuan).

Based on:

Article 10 of the Regulations of Guangzhou Municipality on Housing Provident Fund shall be calculated according to the proportion of housing provident fund contributions of employees and units based on the average monthly salary of employees in the year above the monthly contribution of housing provident fund. Unreasonable but legal, this problem will be solved when many cities implement "Double Bases" from next year.

"Single base" means that the sum of individual payment wage bases is the unit payment base. "Double base" refers to the payment base of the unit to pay social insurance premiums based on the total salary of the insured unit last month; Personal contribution base is to pay social insurance premiums based on my salary last month. It should be noted that there is a difference between the monthly wage income of employees and the monthly payment wage base. Last month's salary of employees was lower than 60% of the average monthly salary of employees in this city last year, and the latter was used as the payment base; When paying the basic old-age insurance premium and work-related injury insurance premium, it is 300% higher than the average monthly salary of employees in this city in the previous year, and the higher part is not included in the payment wage base. There is no upper limit for the payment of basic medical care, unemployment and maternity insurance.