According to the relevant regulations of the National Bureau of Statistics, the items included in the statistics of total wages include the sum of wages, bonuses, allowances and subsidies of employees.

According to the relevant regulations on the declaration of social insurance payment base, when the employer applies for the declaration of social insurance payment base, the unit payment base is the average monthly salary of all employees in the previous year, and the individual employee is the average monthly salary of himself in the previous year.

If the average monthly salary of employees is lower than 60% of the local average monthly salary of employees in the previous year, 60% shall be declared as the base of individual payment salary; 300% higher than the local average wage of employees in the previous year, which can only be used as the base of individual payment.

2, housing provident fund payment base

The deposit base of housing provident fund is adjusted once a year according to the average monthly salary of individuals in the previous year.

The last deposit month of the unit housing provident fund is June of that year, and the unit whose employees normally pay more than zero needs to adjust the base.

The monthly deposit base of employee housing provident fund is the average monthly salary of employees in the previous year. The average monthly salary of employees is calculated according to the items included in the total salary stipulated by the National Bureau of Statistics.

In addition, after determining the payment base, you need to pay according to the corresponding proportion according to this base.

① Pension insurance payment ratio: 20% of the unit (all included in the overall fund); 8% of individuals are all transferred to personal accounts)

② Proportion of medical insurance payment: unit10%; Individual 2%

③ Unemployment insurance payment ratio: unit1%; Individual 0.2%

④ Payment ratio of industrial injury insurance: 0.5%; Individuals do not pay.

⑤ Maternity insurance payment ratio: 0.8%; Individuals do not pay.

⑥ Full payment ratio of provident fund: The unit and individual pay the same proportion (5%- 12%, the specific proportion depends on the economic situation of the unit, if conditions are good, the highest proportion is paid, and the lowest proportion is generally 5%).

1: Some companies pay social security not according to the actual salary, but according to the local minimum payment base, which can save a lot of costs.

In fact, this is quite uneconomical for employees. You should know that no matter whether the company or the individual pays you, one of them is directly credited to your personal account, and the old-age insurance is currently implemented on the principle of "long-term overpayment, overpayment and more gains". If you pay the endowment insurance according to the minimum payment base, it will directly reduce the money you need after retirement.

2. Some companies only pay 5% of the minimum contribution to the provident fund, or don't pay at all.

In fact, according to the regulations, the state is forced to pay the provident fund, but some companies put the provident fund into employee benefits, and the benefits are up to the company, whether it is paid or not!