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What happens when the declaration base of social security is greater than the payment base?

What happens when the declaration base of social security is greater than the payment base? The company can help employees change the social security base once a year, and it will remain unchanged for one year after the change. If you want to change the minimum base, there is a way to teach you: after paying this month, reduce the number of employees who need to change the base, and then increase the number of employees next month. Wages and salaries reported when increasing the number of employees can be filled in according to the minimum base.

First, if the declaration base is greater than the national maximum declaration amount, it shall be declared according to the national maximum declaration amount.

Two, the payment of social security should be based on the wages payable by workers as the base of social security contributions.