The relationship between medical insurance payment base and salary is as follows:

1. If the employee's basic salary income is lower than 6% of the local average social wage in the previous year, 6% of the local average social wage in the previous year will be used as the medical insurance payment base;

2. If the employee's basic wage income is higher than 3% of the local average social wage in the previous year, 3% of the local average social wage in the previous year will be used as the base of medical insurance payment.

The calculation method of social security base is as follows:

1. If the salary is less than 6% of the average social wage, pay five insurances and one gold according to the average monthly social wage;

2. The salary is between 6% and 3% of the average social salary, so the pre-tax salary is the payment base of five insurances and one gold

3. The salary is the average social salary; More than 3%, it will only be based on three times the average social wage as the base for paying five insurances and one gold.

When determining the payment base, we should pay attention to the following aspects:

1. All social insurance premiums, housing accumulation fund and individual tax directly withheld and remitted from employees' wages should be included in the social insurance base;

2. The transportation subsidies, telephone subsidies, lunch subsidies, holiday expenses and allowances for special posts such as high temperature, high altitude, underground, toxic and harmful should be included in the social insurance base;

3. The wages paid by the unit to individual employees through after-tax profit commission or dividend should be included in the social insurance base;

4. Employees who implement the basic salary system should be included in the social insurance base for the income obtained from the commission based on the turnover or business performance;

5. Employees who undertake business contracting or lump-sum expenses, and the unit no longer reimburses travel expenses, 6% of their contracted income should be included in the social insurance base.

to sum up, the medical insurance payment base is based on my average salary in the previous year, but under special circumstances, the medical insurance payment base is also different.

Legal basis:

Article 12 of the Social Insurance Law of the People's Republic of China

The employer shall pay the basic old-age insurance premium in proportion to the total wages of its employees as stipulated by the state and record it in the basic old-age insurance pooling fund.

employees should pay the basic old-age insurance premium according to the proportion of their salary stipulated by the state and record it in their personal accounts.

individual industrial and commercial households without employees, part-time employees who have not participated in the basic old-age insurance in the employing unit and other flexible employees who have participated in the basic old-age insurance shall pay the basic old-age insurance premiums in accordance with state regulations and record them in the basic old-age insurance pooling fund and individual account respectively.

Article 15

The basic pension consists of overall pension and individual account pension.

The basic pension is determined according to the accumulated years of individual contributions, contributions wages, average wages of local employees, personal account amount, average life expectancy of urban population and other factors.

article 35

the employer shall pay the work-related injury insurance premium according to the total wages of its employees and the rate determined by the social insurance agency.