How does the unit modify the employee social security base?

1, declare your salary again in the current month and log on to the online social security service platform; 2. Declare the average monthly wage income of employees in the previous year, enter the name and ID number of the person to change the base, and then enter the change base; 3. You can also bring the employee's salary table of the previous year, fill in the change base table, and bring the official seal to the social security center window to handle the business on the spot.

First, how to change the employee social security base

The company cannot adjust the social security base of employees at will.

1, the social insurance base is referred to as the social security base, which refers to the social insurance payment base of employees in a social security year. It is determined according to the average monthly wage income of employees from June 1 day to February 1 day in the previous year.

2 social insurance payment base is an important basis for calculating social insurance premiums and social insurance benefits paid by employers and their employees. There are upper and lower limits, depending on the actual situation in each region.

3. Every year from February to May, the insured unit shall report the social insurance payment base of the next settlement year to the municipal social insurance fee collection management center or the district social insurance agency (hereinafter referred to as the social insurance agency) that handles the insurance registration. The payment base declared by the insured unit shall be signed or confirmed by the insured employee himself.

4, the payment unit is not required to declare, social insurance agencies can be temporarily determined by one hundred and ten percent of its monthly payment base. The payment base is an important calculation basis for the insured to enjoy social insurance benefits.

5. Insured units and insured persons conceal, omit or underreport the payment base, which will directly reduce the level of social insurance benefits enjoyed by insured persons. The monthly payment base of social insurance is generally determined according to the monthly average of the annual salary of employees in the previous year, which is determined once a year. Once determined, it will not change within one year.

How to change the social security base of employees

Second, the social security base query

Social security will verify the social security base every year at a fixed time in March or July, and release the latest minimum base and maximum base. Generally speaking, enterprises help employees pay the minimum social security. Of course, some companies will pay social security for their employees according to the average salary of the previous year. You can check the latest social security base with the local social security bureau according to the latest release time.

Third, how to calculate the social insurance base?

Social insurance base, referred to as social insurance base, refers to the social insurance payment base of employees in a social security year. It is determined according to the average monthly wage income of employees from June 1 day to February 1 day in the previous year. The social insurance payment base is an important basis for calculating the social insurance premiums and social insurance benefits paid by employers and their employees. There are upper and lower limits, depending on the actual situation in each region.

Individual employees take the monthly average of their total salary income in the previous year as the monthly payment base of this year, in which: the new employees of this unit take the full-term salary income of the month when the employees join the company 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) All social insurance premiums, housing accumulation funds and individual tax adjustments directly withheld and remitted by the unit from employees' wages are all 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.

I hope the above content can help you. Please consult a professional lawyer if you have any other questions.

Legal basis: Article 86 of People's Republic of China (PRC) Social Insurance Law.

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.