The payment base of China's endowment insurance is generally calculated according to the average salary of employees in the previous year. Under special circumstances, there are upper and lower limits.
Pension base generally refers to "endowment insurance base", refers to the payment base of endowment insurance, and is the base for calculating the proportion of endowment insurance premiums to be paid.
This base is mainly related to my salary base, and has nothing to do with the future pension amount and the average social wage. But if your actual income is higher or lower than the average social wage, this base needs to be adjusted.
legal ground
Interim Measures for the Administration of Individual Accounts of Employees' Basic Endowment Insurance Article 7/kloc-The average monthly salary of employees above 0/year shall be the base of individual contributions (if conditions permit, the salary of employees last month may also be the base of individual contributions, the same below). The average monthly salary is calculated according to the items listed in the total wages statistics stipulated by the National Bureau of Statistics, including wages, bonuses, allowances, subsidies and other income. If my average monthly salary is lower than 60% of the average monthly salary of local employees, I will pay 60% of the average monthly salary of local employees; If it exceeds 300% of the average monthly salary of local employees, it will be paid according to 300% of the average monthly salary of local employees, and the excess will not be recorded in the base of payment salary or pension. Article 3 Expand the coverage of basic old-age insurance. All kinds of enterprise employees, individual industrial and commercial households and urban flexible employees should participate in the basic old-age insurance for enterprise employees. At present and in the future, we should focus on non-public enterprises, urban individual industrial and commercial households and flexible employees to expand the coverage of basic old-age insurance. It is necessary to further implement the relevant national social insurance subsidy policies and help people with employment difficulties pay insurance premiums. The payment base for urban individual industrial and commercial households and flexible employees to participate in the basic old-age insurance is the average salary of local employees in the previous year, and the payment ratio is 20%, of which 8% is credited to personal accounts. After retirement, the basic pension is calculated and paid according to the basic pension plan for enterprise employees. Social insurance funds in People's Republic of China (PRC) Social Insurance Law include basic endowment insurance fund, basic medical insurance fund, industrial injury insurance fund, unemployment insurance fund and maternity insurance fund. In addition to the basic medical insurance fund and maternity insurance fund combined accounting, other social insurance funds are accounted for separately according to social insurance types. Social insurance funds implement a unified accounting system throughout the country.
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