How to determine the social security payment base

Method for determining social security 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 the payment base;

2. If the wage income of employees is lower than 60% of the local average wage of employees in the previous year, 60% of the local average wage of employees in the previous year shall be the payment base;

3, the employee's salary is between 300% and 60%, according to the actual declaration. If the wage income of employees cannot be determined, 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.

Matters needing attention in determining the payment base:

1. All social insurance premiums directly withheld and remitted by the unit from employees' wages shall be included in the social insurance base.

2. The personal allowance paid by the unit to employees in the form of cash or bank deposit should be included in the social insurance base.

3, the unit through after-tax profit commission or dividends paid to individual employees' wages, should be included in the social insurance base.

4, the implementation of the basic wage system of workers, according to the turnover or operating performance of the commission income, should be included in the social insurance base.

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

To sum up: the social insurance payment base is referred to as the social security payment base, and the average monthly salary of employees is the payment base; The employer takes the sum of the individual payment bases of employees as 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 its 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. Individual industrial and commercial households without employees, part-time employees who have not participated in the basic old-age insurance in the employing unit and other flexible employees who have participated in the basic old-age insurance shall pay the basic old-age insurance premiums in accordance with state regulations and record them in the basic old-age insurance pooling fund and individual accounts respectively.