Legal analysis: the system automatically adjusts the social security base and manually adjusts the social security base. Every July, the social security payment base will be adjusted, and the upper and lower limits of the new payment base will be determined according to the social wage of the previous year. When the social security payment base is adjusted once a year, the Social Security Bureau will also require institutions to declare and adjust the payment base according to the average salary of employees in the previous year. The principle of adjustment is to get the new social security payment base of the year by taking the monthly average according to the total wage income of employees in the previous year.

Legal basis: People's Republic of China (PRC) Social Insurance Law.

Article 65 Social insurance funds shall achieve balance of payments through budgets. When the social insurance fund is insufficient to pay, the people's governments at or above the county level shall give subsidies.

Article 66 The social insurance fund shall establish its budget according to the overall level. In addition to the basic medical insurance fund and maternity insurance fund budget combined, other social insurance fund budgets are compiled separately according to social insurance projects.

Article 67 The preparation and examination and approval of the draft budget and final accounts of the social insurance fund shall be carried out in accordance with the law and the provisions of the State Council.

Article 68 Social insurance funds shall be deposited in special financial accounts, and specific management measures shall be formulated by the State Council.

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The above answer is only for the current information combined with my understanding of the law, please refer carefully!

If you still have questions about this issue, I suggest you sort out relevant information and communicate with professionals in detail.