The minimum social security payment base for that year is based on the monthly average of the employee's total salary income in the previous year as the monthly payment base for this year.

In 2013, the minimum social security payment base was calculated based on the monthly average of the total salary income of individual employees in the previous year.

That is to say, each employee uses his or her average monthly salary in the previous year as the payment base, and then pays social security fees in accordance with the proportion prescribed by social security.

This is done to ensure that every employee can enjoy social security benefits and to prevent some people from deliberately lowering their payment base, thereby affecting the stable operation of social security funds.