What is the base of social security payment for enterprise employees?

The social security payment base generally refers to the salary of the current month. 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. Then, how to determine the social insurance payment base? 1. Generally, my salary income in the previous year is used as the payment base. (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 used as the payment base; (two) the wage income of employees is lower than 60% of the local average wage of employees in the previous year, with 60% of the local average wage of employees in the previous year as the payment base; (3) If the employee's salary is between 300% and 60%, it shall be declared according to the facts. 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. Employees should pay attention to the following aspects when determining the social insurance payment base: (1) All social insurance premiums, housing accumulation funds and individual taxes directly withheld from employees' wages should be included in the social insurance payment base. (2) The transportation subsidies, telephone subsidies, lunch subsidies, festival fees, high temperature, high altitude, underground, toxic and harmful special post allowances paid by the unit to employees in the form of cash or bank deposits should be included in the payment base. (3) The wages paid by the unit to individual employees through after-tax profit commission or dividend should be included in the payment base. (4) Employees who implement the basic salary system will be included in the payment base according to their turnover or business performance. (5) after the implementation of business contracting or cost contracting, the unit will no longer reimburse the travel expenses of its employees, and 60% of its contracted income should be included in the payment base. The base of social security payment is based on the average social wage. Social security is related to everyone's interests, and everyone should invest energy to understand it many times. The country is still very concerned about social security, after all, it is closely related to people's lives. If you want to know how long the social security tax will take, you must know the base of social security payment.

Legal objectivity:

"Interim Provisions on Payment of Wages" Article 3 The term "wages" as mentioned in these Provisions refers to the wages paid by the employer to the workers in various forms according to the stipulations of the labor contract. Article 5 Wages shall be paid in legal tender. Payment shall not be made in kind or negotiable securities instead of money.