The social security base is directly linked to wages. The calculation method of social security base is: if the salary is lower than the minimum social security base, it will be paid according to the minimum base. If it is higher than the lower limit, it will be paid according to the actual average annual salary of the previous year. New employees take the first month's salary as the base; The social security base of old employees is adjusted to the average monthly salary of the previous year as the base. If the salary is lower than or higher than the local minimum or maximum social security base, the minimum or maximum social security base shall be used as the payment base.

Employees who participate in basic old-age insurance, basic medical insurance, unemployment insurance, industrial injury insurance and maternity insurance shall determine the payment base according to their average monthly salary last year. The higher the salary, the higher the payment base of social security, and vice versa, but the payment base has upper and lower limits. For people whose income is too high or too low, the upper and lower limits of the payment base should be set accordingly: if the average salary of employees in the previous year is lower than the lower limit, the lower limit will be used as the payment base; Above the upper limit, the upper limit is used as the base of payment; If the average monthly salary is between the upper limit and the lower limit, the social security payment base shall be determined according to my actual salary income.

If the employer fails to declare the amount of social insurance premiums that should be paid according to the regulations, the amount that should be paid shall be determined according to 1 10% of the amount paid by the unit last month; After the payment unit completes the declaration procedures, the social insurance fee collection agency shall make settlement in accordance with the provisions. Social insurance funds 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.

legal ground

People's Republic of China (PRC) social insurance law

Article 64 Social insurance funds include basic old-age insurance funds, basic medical insurance funds, industrial injury insurance funds, unemployment insurance funds and maternity insurance funds. 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.

skill

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.