(a) the base of the insured unit to pay the basic old-age insurance premium can be the total wages of employees, or the sum of the employees' total wage base, but it should be unified in the whole province as the verification method.
In principle, the base of the basic old-age insurance premium paid by employees in the unit is the average monthly salary of employees in the previous year, which is approved within the range of 60%-300% of the average monthly salary of local employees.
Under special circumstances, the determination of individual payment base shall be approved according to the relevant provisions of the Notice of the former General Office of the Ministry of Labor on Printing and Distributing the Interim Measures for the Administration of Individual Accounts of Employees' Basic Endowment Insurance (No.KLOC-0/997 issued by the Ministry of Labor).
The verification of individual insurance payment base is based on the relevant provisions of the State Council's Decision on Improving the Basic Old-age Insurance System for Employees (Guo Fa [2005] No.38).
(two) the insured units to pay basic medical insurance, unemployment insurance, work injury insurance and maternity insurance base for the total wages of employees, individuals to pay basic medical insurance and unemployment insurance base for my salary. In order to facilitate the collection, the average monthly salary of an individual in the previous year can be used as the payment base.
At present, some localities integrate handling resources, implement unified collection and audit of social insurance premiums, and unify the payment bases of various insured units and individuals as the base for units and individuals to pay basic old-age insurance premiums. This is convenient for insured enterprises and insured personnel, and is conducive to improving the audit efficiency.
Calculation method of social security payment base:
Generally, my salary income in the previous year is the base of payment.
(1) If the wage income of employees is higher than 300% of the local average wage of employees in the previous year, 300% of the local average wage of employees in the previous year will be used as the payment base;
(two) the wage income of employees is lower than 60% of the local average wage of employees in the previous year, with 60% of the local average wage of employees in the previous year as the payment base;
(3) If the employee's salary is between 300% and 60%, it shall be declared according to the facts. When it is impossible to determine the wage income of employees, the payment base shall be determined according to the local average wage of employees in the previous year published by the local labor administrative department.
Social security will regularly check the base every year (March or July, in different places), and declare a new base according to the average monthly salary of employees in the previous year. It is necessary to prepare proof of these payroll.
If you want to know more about insurance, you can go to >> "Raise more fish and talk about insurance" for free consultation!