How to determine the salary base for paying social security?

China's current social insurance law stipulates that the unit payment base is the total wages of employees in the unit stipulated by the state, the individual payment base of employees is their own wages stipulated by the state, and the average wage of flexible employees is the payment base. Article 58 of the Social Insurance Law, the employing unit shall, within 30 days from the date of employment, apply to the social insurance agency for social insurance registration for employees. If the social insurance has not been registered, the social insurance agency shall verify the social insurance premium it should pay. Employees-free individual industrial and commercial households who voluntarily participate in social insurance, part-time employees who do not participate in social insurance in the employing unit and other flexible employees shall apply to the social insurance agency for social insurance registration. The state establishes a national unified personal social security number. Personal social security number is a citizen's identity number.

Legal objectivity:

People's Republic of China (PRC) Social Insurance Law Article 2 The state establishes social insurance systems such as basic old-age insurance, basic medical insurance, industrial injury insurance, unemployment insurance and maternity insurance to protect citizens' right to get material help from the state and society in the event of old age, illness, industrial injury, unemployment and maternity. 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 according to the proportion of the total wages of employees stipulated by the state and record it in the basic old-age insurance pooling fund. Article 35 of the Social Insurance Law of People's Republic of China (PRC), the employing unit shall pay the work-related injury insurance premium according to the total wages of its employees and the rate determined by the social insurance agency.