How to calculate the payment of social security contributions to pay social security premiums

1. The social insurance base, referred to as the social security base, refers to the base of the employee's social insurance contributions in a social security year. It is determined according to the monthly average of all wage income earned by the employee from January to December of the previous year. The social insurance contribution base is an important basis for calculating the social insurance contributions to be paid by the employer and its employees and the social insurance benefits of the employees, and there is an upper limit and a lower limit, and the specific amount depends on the actual situation in each region.

2. If an employee's salary income 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 shall be used as the contribution base.

3. 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 shall be the contribution base.

4. If the employee's salary is between 300% and 60%, it is declared according to the actual situation. When the employee's salary income can not be determined, its contribution base is determined by the local labor administration department announced the average salary of local employees in the previous year as the contribution wage. Every year, the social security will be in a fixed time (March or July, different places) approved base, according to the employee's average monthly salary of the previous year to declare a new base, you need to prepare the payroll these certificates.