2. When the employee's salary standard is lower than the social minimum wage standard, the social minimum wage standard will be used as the social security payment base. Under normal circumstances, enterprises record the number of employees' wages as the social minimum wage, but when it needs to be adjusted, it can also be raised by itself, but the maximum can not be higher than 300% of the social wage. You can adjust the salary base by logging in to the enterprise social security network, making adjustments in the salary declaration item, and finally clicking OK to submit the business.
Legal basis: People's Republic of China (PRC) Social Insurance Law.
Sixty-first social insurance fee collection agencies shall collect social insurance premiums in full and on time according to law, and regularly inform employers and individuals of the payment situation.
Article 62 If the employer fails to declare the amount of social insurance premiums that should be paid according to the regulations, the amount that should be paid shall be determined according to 1 10% of the amount paid by the employer last month; After the payment unit completes the declaration procedures, the social insurance fee collection agency shall make settlement in accordance with the provisions.
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