2002 Anshun City, the minimum social security contribution base

Calculation method of social security contribution base:

Generally, the contribution base is the salary income of the person in the previous year.

(1) If the employee's salary income is higher than 300% of the average salary of the local employees in the previous year, 300% of the average salary of the local employees in the previous year will be the contribution base;

(2) If the employee's salary income is lower than 40% of the average salary of the local employees in the previous year, 40% of the average salary of the local employees in the previous year will be the contribution base;

(3) If the employee's salary is in the range of between 300% and 40% shall be declared on a factual basis. When the employee's salary income cannot be determined, the contribution base is determined according to the average salary of local employees in the previous year announced by the local labor administration department as the contribution salary.

Every year the social security will be in a fixed time (March or July, different places) approved base, according to the employee's average monthly salary of the previous year to declare a new base, you need to prepare the payroll these certificates.