Individuals pay the basic pension insurance contribution base

The ratio of the contribution base for individuals to pay basic pension insurance is as follows:

1. The ratio of individual contribution for pension insurance is 8% of the base;

2. The ratio of unit contribution for pension insurance is 20% of the base.

Social security contribution base is calculated as follows:

1. If the salary income of an employee is higher than 300% of the average salary of the local employees in the previous year, 300% of the average salary of the local employees in the previous year will be used as the contribution base;

2. If the salary income of an employee is lower than 60% of the average salary of the local employees in the previous year, 60% of the average salary of the local employees in the previous year will be used as the contribution base;

3. If the employee's salary is between 300% and 60%, it will be declared according to the actual situation. When the employee's salary income cannot be determined, the contribution base is determined by the average salary of local employees in the previous year announced by the local labor administration department as the contribution salary.

The following aspects should be noted when determining the contribution base:

1. All social insurance premiums, housing provident fund and individual adjustment tax, etc., which are directly withheld and paid by the unit from the employee's salary, should be included in the social insurance base;

2. Transportation subsidies, telephone subsidies, lunch subsidies, festival expenses paid by the unit in the form of cash or bank deposits to the individual employee, and payments of Allowances for special positions such as high temperature, high altitude, underground, poisonous and harmful positions shall be included in the social insurance base;

3. Salaries paid by the unit to individual employees by way of commission or dividend from after-tax profits shall be included in the social insurance base;

4. Income obtained by employees who have implemented the base salary system based on the commission on turnover or business performance shall be included in the social insurance base;

5. 60% of the contracted income of employees who have implemented business contracting or expense lump sums and whose units no longer reimburse travel expenses shall be included in the social insurance base.

In summary, the insured workers take their average monthly salary income of the previous year as their monthly social insurance contribution base, and 60% (the lower limit of the contribution base) of the average salary of the employed persons in urban units of the province's full-caliber in the previous year as the guaranteed bottom and 300% (the upper limit of the contribution base) as the limit.

Legal basis:

Article 12 of the Social Insurance Law of the People's Republic of China

The employer shall pay the basic pension insurance premiums in accordance with the proportion of the total wages of the employees of the unit as stipulated by the State and credited to the Basic Pension Insurance Coordination Fund.

Employees shall pay basic pension insurance premiums in the proportion of their own wages as prescribed by the State, which shall be credited to their individual accounts.

Individual industrial and commercial households without employees, part-time workers who have not participated in the basic pension insurance in the employing organization, and other flexibly employed persons participating in the basic pension insurance shall pay the basic pension insurance premiums in accordance with the state regulations, which shall be credited to the basic pension insurance general fund and the individual account respectively.