The base of employee insurance is the average salary of the previous year, so does this base include the probation salary of the previous year?

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.

Social security payment base:

The minimum payment base of the basic old-age insurance for on-the-job employees is 60% of the average monthly salary of on-the-job employees in the province last year, and the maximum payment base is 300% of the average monthly salary of on-the-job employees in the province last year. The part higher than 300% is not included in the payment base.

Where the insured enterprises whose declared payment base is lower than the adjusted minimum payment base at the beginning of the year, they should make a one-time payment for the difference in time.

Social security contribution ratio:

According to the proportion of payment, pension is 28%, medical care 12%, unemployment is 3%, maternity is 0.8%, and work injury is 0.5%.

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.

Further reading: How to buy insurance, which is good, and teach you how to avoid these "pits" of insurance.