How to determine the unit social security payment base

Employers need to declare the social security payment base for workers once a year, and the value depends on the monthly average of all wages earned by workers in each year. Of course, the higher the base, the better. First, how to determine the payment base of social insurance units? The monthly average of the total wage income of employees in the previous year is the monthly payment base of this year. Among them, the new employees of this unit take the full salary income of the employee in the month of employment as the payment base; The insured unit takes the sum of the monthly payment bases of all the insured employees of the unit as the monthly payment base of the unit. The total wage income of employees in the previous year refers to all monetary income obtained by employees in the whole calendar year from June 65438+1 October1February 3 1 last year, including hourly wages, piecework wages, bonuses, allowances and subsidies, overtime wages and wages paid under special circumstances. 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) Social insurance premiums, housing accumulation funds and personal adjustment taxes directly withheld from employees' wages should be included in the payment base. (2) The transportation subsidies, telephone subsidies, lunch subsidies, festival fees, high temperature, high altitude, underground, toxic and harmful special post allowances 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 salary system will be included in the payment base according to their turnover or business performance. (5) after the implementation of business contracting or cost contracting, the unit will no longer reimburse the travel expenses of its employees, and 60% of its contracted income should be included in the payment base. Second, the declaration of social insurance base starts from 1 every year, and the insured units go to the municipal social insurance fee collection management center or district social insurance agency (hereinafter referred to as the social insurance agency) to declare the social insurance payment base for the next settlement year. The payment base declared by the insured unit shall be signed or confirmed by the insured employee himself. If the payer fails to declare according to the regulations, the social insurance agency may temporarily determine the monthly payment base at 1 10%. The payment base is an important calculation basis for the insured to enjoy social insurance benefits. After workers participate in social insurance, social security agencies will establish personal accounts for basic old-age insurance and medical insurance for life. The higher the base of employees' contributions, the more personal accounts, the more disposable medical expenses and the higher the pension they receive when they retire. However, the concealed, omitted and underreported payment base of insured units and insured personnel will directly reduce the level of social insurance benefits enjoyed by insured personnel. The monthly payment base of social insurance is generally determined according to the average monthly salary of employees in the previous year, which is determined once a year. Once determined, it may not be changed within one year. According to the law, we can know that the payment base of social insurance units is determined according to the monthly average of all wages of employees in the previous year 1 to 12.

Legal objectivity:

People's Republic of China (PRC) social insurance law

Article 86

If the employer fails to pay the social insurance premium in full and on time, the social insurance premium collection agency shall order it to pay it within a time limit or make up for it, and from the date of default, an overdue fine of 5/10000 shall be added daily;

Failing to pay within the time limit, the relevant administrative departments shall impose a fine of more than one time and less than three times the amount owed.

People's Republic of China (PRC) social insurance law

Article 62

If the employer fails to declare the amount of social insurance premiums that should be paid according to the regulations, the amount that should be paid shall be determined according to 1 10% of the amount paid by the unit last month;

After the payment unit completes the declaration procedures, the social insurance fee collection agency shall make settlement in accordance with the provisions.