What are the upper and lower limits of the social security base?

Legal analysis: the upper limit of social security base means that the part of employees' wage income exceeding 300% of the arithmetic average monthly wage of employees in provinces and cities in the previous year is not included in the payment base;

The lower limit of social security base refers to the fact that the wage income of employees is lower than 60% of the arithmetic average of the monthly average wage of employees in provinces and cities in the previous year, and 60% of the arithmetic average of the monthly average wage of employees in provinces and cities in the previous year is the payment base.

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

Article 12 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. Employees shall pay the basic old-age insurance premium in accordance with the proportion of wages stipulated by the state and record it in their personal accounts.

Article 35 The employing unit shall pay the work-related injury insurance premium according to the total wages of employees and the rate determined by the social insurance agency.