Yangjiang social security payment base is the latest.

Generally, my salary income in the previous year is the base of payment. 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 shall be the payment base; 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 base of payment; If the employee's salary is between 60% and 300%, declare it according to the facts. When it is impossible to determine the wage income of employees, 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.

First, medical insurance payment instructions:

1, the upper limit of the payment base is 15999 yuan, and the lower limit is 3200 yuan;

2. The unit contribution ratio is 9%, and the individual contribution ratio is 2%.

3. Minimum payment amount: 288 yuan, individual 64 yuan;

4. Maximum payment amount: unit 1439.95438+0 yuan, individual: 3 19.98 yuan.

Second, the old-age insurance payment instructions:

1, the upper limit of the payment base is 15999 yuan, and the lower limit is 3200 yuan;

2. The unit contribution ratio is 18%, and the individual contribution ratio is 8%;

3. Minimum payment amount: 576 yuan for the unit and 256 yuan for the individual;

4. Maximum payment amount: 2,879.82 yuan for the unit and 0 1.279.92 yuan for the individual.

Legal basis: Article 90 of People's Republic of China (PRC) Social Insurance Law. If the social insurance premium collection agency arbitrarily changes the base and rate of social insurance premium payment, resulting in underpayment or overpayment of social insurance premium, the relevant administrative department shall order it to recover the social insurance premium that should be paid or refund the social insurance premium that should not be paid; The directly responsible person in charge and other directly responsible personnel shall be punished according to law.