Mianyang social security payment base

Mianyang social security payment base is as follows:

1 is determined according to the average monthly income of employees from June 1 to February 1 of the previous year. The social insurance payment base is an important basis for calculating the social insurance premiums and social insurance benefits paid by employers and their employees. There are upper and lower limits, depending on the actual situation in each region.

2. The base of social insurance payment has upper and lower limits, and the minimum can not be lower than 60% of the average monthly salary of employees in the whole city in the previous year (employees in private enterprises, individual industrial and commercial households and non-local urban hukou employees shall not be lower than 50%, and private enterprise legal persons, shareholders and individual industrial and commercial households shall not be lower than100%); The maximum can not be higher than 300% of the average monthly salary of employees in the city last year. The average wage of employees in this Municipality is published annually by the Municipal Bureau of Statistics;

3. The payment base shall be fixed for one year in the same payment year and shall not be changed halfway. From April to June every year, the employer shall declare the social insurance payment base of its employees in the new year according to the notice of the local social insurance agency.

Legal basis: Article 2 of People's Republic of China (PRC) Social Insurance Law.

The state establishes social insurance systems such as basic old-age insurance, basic medical insurance, industrial injury insurance, unemployment insurance and maternity insurance, so as to guarantee citizens' right to receive material assistance from the state and society in accordance with the law when they are old, sick, injured, unemployed and have children.

Article 4

Employers and individuals in People's Republic of China (PRC) pay social insurance premiums according to law, and have the right to inquire about payment records and personal rights records, and require social insurance agencies to provide social insurance consultation and other related services.

Individuals enjoy social insurance benefits according to law and have the right to supervise the payment of their own units.

Article 90

If the social insurance premium collection agency arbitrarily changes the base and rate of social insurance premium payment, resulting in underpayment or overpayment of social insurance premium, the relevant administrative department shall order it to recover the social insurance premium that should be paid or refund the social insurance premium that should not be paid; The directly responsible person in charge and other directly responsible personnel shall be punished according to law.