How to calculate the social security base

Now the social security reform, social security fees will be collected by the tax authorities, so how should the social security base be calculated?

How to calculate the social security base

Individual employees take the monthly average of their total salary income in the previous year as the monthly payment base of this year, in which: the new employees of this unit take the full-term salary income of the month when the employees join the company as the payment base; The insured unit takes the sum of the monthly payment bases of all the insured employees of the unit as the monthly payment base of the unit.

The total wage income of employees in the previous year refers to all monetary income obtained by employees in the whole calendar year from June 65438+1 October1February 3 1 last year, including hourly wages, piecework wages, bonuses, allowances and subsidies, overtime wages and wages paid under special circumstances.

Calculation formula of social security base

The average salary of the insured employees in February (the total salary of the previous year/12 months) is used as the monthly social security payment base for the next year.

The proportion of social security contributions varies from region to region. In fact, the social security payment base is based on the actual salary of the insured, but the social security base also has upper and lower limits. It generally depends on the payment base set by the company. So much for the social security base.