What is the relationship between the base of social security insurance and salary?

What is the relationship between the base of social security insurance and salary?

The monthly payment base of social insurance is generally determined according to the average monthly salary of employees in the previous year, and it is determined once a year. Once it is determined, it cannot be changed within one year. According to the law, the average monthly salary of employees in the previous year is the monthly payment base for paying social insurance. However, if the average monthly salary of employees in the previous year is too high or too low, that is, it exceeds the statutory upper or lower limit of social insurance, and the excess cannot be calculated as the payment base.

The social security base is directly linked to wages.

1. The social security base is the average salary of employees in the previous year and is the standard for paying social security fees.

2. The social security center stipulates the upper and lower limits of the social security base. The social security base should not exceed three times the average social wage of last year, which is a restriction on high-income people. The minimum wage shall not be less than 60% of the average social wage of the previous year.

3. The social security base is adjusted once a year and remains unchanged throughout the year. The social security base is checked and declared by the unit every year to coordinate with the adjustment of the social security base. The declaration of social security base should be realistic, not high-profile or low-key. The social security center has an audit process. If it is inconsistent with the total salary, or if some employees report that the unit has not adjusted truthfully, the social security center will send personnel to the door to verify, and the unit should provide information such as salary table. If it is not declared truthfully, it will be demolished.

What matters should be paid attention to when determining the social security base?

In view of the diversification of wage payment forms of employers, employees should pay attention to the following aspects when determining the payment base:

1. All social insurance premiums, housing provident fund and personal income tax directly withheld and remitted by the unit from employees' wages should be included in the payment base.

2. The transportation subsidies, telephone subsidies, lunch subsidies, holiday fees and special post allowances such as high temperature, high altitude, underground and harmful 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 wage system shall be included in the payment base according to their turnover or business performance.

5, after the implementation of business contracting or cost responsibility, the unit will no longer reimburse the travel expenses of employees, and 60% of its contracted income should be included in the payment base.