The social security pension base is different from the medical insurance base.

Legal analysis: because the social security base has set the upper and lower limits, the upper limit is 300% of the average salary of the previous year, but the lower limit of the old-age insurance is 40% of the average salary of the previous year, and the medical insurance is 60% of the average salary of the previous year.

The bases of endowment insurance and medical insurance are different, so the social security base is between them. If the base exceeds the lower limit of endowment insurance, it shall be calculated as its own base, and if the base is less than the lower limit of medical insurance, it shall be calculated as the lower limit.

Legal basis: People's Republic of China (PRC) Social Insurance Law.

Article 66 The social insurance fund shall establish its budget according to the overall level. In addition to the basic medical insurance fund and maternity insurance fund budget combined, other social insurance fund budgets are compiled separately according to social insurance projects.

Article 67 The preparation and examination and approval of the draft budget and final accounts of the social insurance fund shall be carried out in accordance with the law and the provisions of the State Council.

Article 68 Social insurance funds shall be deposited in special financial accounts, and specific management measures shall be formulated by the State Council.

Article 69 Social insurance funds shall be invested and operated in accordance with the regulations of the State Council under the premise of ensuring safety, so as to maintain and increase the value.

Social insurance funds shall not be used for illegal investment and operation, for balancing other government budgets, for building or rebuilding office buildings, and for paying personnel expenses, operating expenses and management expenses, or for other purposes that violate laws and administrative regulations.

Seventieth social insurance agencies shall regularly announce to the public the participation in social insurance and the income and expenditure, balance and income of social insurance funds.

Article 71 The state establishes a national social security fund, which consists of funds allocated by the central government and raised by other means approved by the State Council, and is used to supplement and regulate social security expenditure. The national social security fund is managed and operated by the national social security fund management and operation organization, and the value is maintained and increased on the premise of ensuring safety.

The national social security fund shall regularly announce the income and expenditure, management and investment operation to the public. The financial department, social insurance administrative department and auditing organ of the State Council supervise the revenue and expenditure, management and investment operation of the national social security fund.