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 the payment base;

2. If the wage income of employees is lower than 60% of the local average wage of employees in the previous year, 60% of the local average wage of employees in the previous year shall be the payment base;

3, the employee's salary is between 300% and 60%, according to the actual declaration. 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.

Five insurances refer to five kinds of insurance, including endowment insurance, medical insurance, unemployment insurance, industrial injury insurance and maternity insurance. Among them, endowment insurance, medical insurance and unemployment insurance are premiums paid by enterprises and individuals, while industrial injury insurance and maternity insurance are entirely borne by enterprises. Individuals do not need to pay fees. It should be noted that the "five risks" are legal.

The proportion of social security contribution base is as follows:

1. Old-age insurance: the individual contribution ratio of old-age insurance is 8% of the base, and the unit contribution ratio is16% of the base;

2. Medical insurance: the individual contribution rate of medical insurance is 2% of the base, and the unit contribution rate is 6% of the base;

3. Unemployment insurance: the individual contribution ratio of unemployment insurance is 2% of the base, and the unit contribution ratio is 65438+ 0% of the base;

4. Maternity insurance: individuals do not pay maternity insurance, and the unit payment ratio is 1%;

5. Work-related injury insurance: the individual does not pay for work-related injury insurance, and the proportion of unit payment is 0.8% of the base;

Nanning five insurance and one gold payment base:

On-the-job employees who participate in basic old-age insurance, medical insurance, unemployment insurance, industrial injury insurance and maternity insurance shall take their monthly average salary income of 20 18 as the payment base (calculated according to the salary statistics caliber of the National Bureau of Statistics). If the average salary is less than 2955. 1 yuan/month, the payment base is 2955. 1 yuan/month.

The individual contribution base of employees participating in the housing provident fund is determined according to the average monthly salary of employees for 20 18 years, and the lower limit of the contribution base is 1680 yuan.

The following aspects should be paid attention to when determining the payment base:

1. All social insurance premiums, housing accumulation funds and individual tax adjustments directly withheld from employees' wages should be included in the social insurance base;

2 units in the form of cash or bank deposits to pay transportation subsidies, telephone subsidies, lunch subsidies, holiday fees and high temperature, high altitude, underground, toxic and harmful special post allowances, etc., should be included in the social insurance base;

3, the unit through after-tax profit commission or dividends paid to individual employees' wages, should be included in the social insurance base;

4, the implementation of the basic wage system of workers, according to the turnover or operating performance of the commission income, should be included in the social insurance base;

5, after the implementation of business contract or cost contract, the unit will no longer reimburse the travel expenses of employees, and 60% of its contracted income should be included in the social insurance base.

To sum up, the insured employees' monthly average wage income in the previous year is the monthly social insurance payment base, which is guaranteed by 600% (the lower limit of the payment base) and 300% (the upper limit of the payment base) of the average wage of employees in full-caliber urban units in the province in the previous year.

Legal basis:

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.