Social security declaration salary and payment base

Legal analysis: According to the regulations of social insurance, enterprises need to truthfully fill in the amount of declared wages when participating in social insurance for employees, so as to calculate the social insurance premiums that should be paid. If the local minimum payment base is 2678 yuan, then the payment base declared by the enterprise is lower than this amount, it will be accounted according to this amount; If it is higher than this amount and lower than the local maximum payment base (generally 3 times the average monthly salary of employees in the previous year when reporting payment), it shall be accounted and paid according to the declared base. As for the annual inspection, if the local social security agency needs to strictly check the enterprise's declaration form and financial information (salary payment, etc.). ), if the payment base does not match the actual salary payment, there will be problems.

Legal basis: Article 12 of the Social Insurance Law of People's Republic of China (PRC), the employing unit shall pay the basic old-age insurance premium in proportion to the total wages of its employees as stipulated by the state and record it in the basic old-age insurance pooling fund.

Employees shall pay the basic old-age insurance premium in accordance with the proportion of wages stipulated by the state and record it in their personal accounts. Individual industrial and commercial households without employees, part-time employees who have not participated in the basic old-age insurance in the employing unit and other flexible employees who have participated in the basic old-age insurance shall pay the basic old-age insurance premiums in accordance with state regulations and record them in the basic old-age insurance pooling fund and individual accounts respectively.