How to fill in the social security declaration salary

Social security declaration wages should be filled in according to the payment base. The payment base is determined by the social security agency according to a certain proportion of the total wages of the employees of the unit. Therefore, when the unit declares social security, the salary filled in should be consistent with the payment base, which is convenient for calculating the amount of expenses to be paid. Individual employees take their average monthly salary in the previous year as the payment base. The average monthly salary of employees in the previous year was lower than 60% of the average monthly salary of employees in the city in the previous year, and 60% of the average monthly salary of employees in the city in the previous year was the payment base;

If the average monthly salary of employees in the whole city exceeds 300% in the previous year, 300% of the average monthly salary of employees in the whole city in the previous year will be used as the payment base. If the individual employee does not have the average monthly salary of the previous year, the average monthly salary of this year shall be the payment base; If there is no average monthly salary of this year, the actual salary of that month will be used as the payment.

Legal basis:

Article 10 of People's Republic of China (PRC) Social Insurance Law

Employees shall participate in the basic old-age insurance, and the employer and employees shall jointly pay the basic old-age insurance premium.

Individual industrial and commercial households without employees, part-time employees who have not participated in the basic old-age insurance in the employer and other flexible employees can participate in the basic old-age insurance, and individuals pay the basic old-age insurance premium.

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

The employing unit shall pay the basic old-age insurance premium according to the proportion of the total wages of its employees stipulated by the state, and record it in the basic old-age insurance pooling fund.

Employees shall pay the basic old-age insurance premium in accordance with the proportion of wages stipulated by the state and record it in their personal accounts.

Individual industrial and commercial households without employees, part-time employees who have not participated in the basic old-age insurance in the employing unit and other flexible employees who have participated in the basic old-age insurance shall pay the basic old-age insurance premiums in accordance with state regulations and record them in the basic old-age insurance pooling fund and individual accounts respectively.