The payment base of social insurance for employees of enterprises in Chongqing is determined based on June 1 to February 1 average monthly income of employees in the previous year. The upper limit of the payment base is that the wage income of employees exceeds 300% of the arithmetic average of the average monthly wage of employees in Chongqing last year, which is not included in the payment base; The lower limit of the payment base is determined according to 60% of the average annual salary of employees in urban non-private units in this city. This calculation method ensures that the amount of social insurance contributions matches the actual income level of employees, which not only embodies fairness, but also ensures the reasonable income and expenditure of social insurance funds.
Calculation method of social security payment base for employees in Chongqing;
1. Determine the lower base: take 60% of the average monthly salary of employees in Chongqing in the previous year as the lower base of social security contributions;
2. Determine the upper limit of the base: take 300% of the average monthly salary of employees in Chongqing in the previous year as the upper limit of the social security payment base;
3. Personal contribution base: employees can choose the amount within the above range as the personal social security contribution base according to their actual average monthly salary income;
4. Unit payment base: when the unit pays social security for employees, it is also necessary to select the payment base within the above range;
5. Base adjustment: The social security payment base will be adjusted according to the change of the average monthly salary of employees in Chongqing every year.
To sum up, the payment amount of social security for employees in Chongqing is determined according to the average monthly wage income of employees in the previous year. The upper limit is that the wage income of employees exceeds 300% of the arithmetic average monthly wage of employees in Chongqing last year, and the lower limit is 60% of the annual average wage of employees in urban non-private units in the city. This calculation method not only embodies fairness, but also ensures the reasonable income and expenditure of social insurance funds.
Legal basis:
People's Republic of China (PRC) social insurance law
Article 12
The employing unit shall, in accordance with the relevant provisions of the state, declare the total wages of its employees to the social insurance agency as the base of social insurance payment. The base of individual social security contributions is usually determined according to individual wage income, and the specific amount is stipulated by local social security policies.