Social security payment base: Generally speaking, 60% to 300% of the average social wage is the social security payment base. If the employee’s payment salary is 300% higher than the local average social salary in the previous year, 300% of the social average salary in the previous year will be the payment base.
Base: If the employee’s contribution salary is lower than 60% of the local average social salary in the previous year, 60% of the local social average salary in the previous year shall be the payment base.
For example, if the social average salary is 1,000 yuan, the base payment can be 600 to 3,000 yuan.
Under normal circumstances, employees’ paid wages are determined not based on the actual wages paid in the current month, but on the average monthly wages of employees in the previous year.
Taking Beijing as an example, before April 1 of each year, the human resources department of the unit will confirm the average monthly salary of the previous year (January 1 to December 31), and on this basis, determine the salary from April of the current year to March of the following year.
Social security payment base.