How to declare Shanghai social security base

The social security base is declared regularly by the Social Security Bureau every year. Not in the reporting period, the base will remain unchanged after the salary increase.

During the reporting period of the annual base, the unit shall report the base according to the average salary of each person in the previous year. If the reporting base is lower than the minimum base set by the local social security bureau, the fee will be deducted according to the minimum base. If the reporting base is higher than the minimum base, the expenses shall be deducted according to the reporting base.

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