The annual payment base of social security payers is divided by the average income of local employees in the previous year.

The base of social security payment is determined by the average income of local employees waiting for jobs in the previous year. The minimum payment base is 60% of the average income of employees waiting for posts in the previous year, and the maximum payment base is 3 times of the average income of employees in the previous year. The monthly salary is calculated according to the national requirements and included in the statistical analysis of employees' salary. If the monthly salary of employees is lower than 60% of the average income of local employees in the previous year, the base of payment salary shall be calculated at 60%. More than 3 times the average income of local employees in the previous year, not included in the base of payment wages.

The online payment process of unit social security is as follows:

1. Log in to the local electronic tax bureau, enter the tax I want to pay, find the tax declaration and payment, and find the social security fee declaration entrance;

2. Check the declaration date, select the drop-down box after the declaration form, select the social security fee declaration form, add the social security fee, enter the declaration page, and select the social security number and verification number;

3. Return after successful declaration, repeat the declaration process for five times, and then return to the page of adding the declaration form of three-party withholding.

To sum up, the annual payment base of social security payers is divided by the average income of local employees in the previous year.

Legal basis:

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

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

Employees shall pay the basic old-age insurance premium in accordance with the proportion of wages 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 accounts respectively.

Article 58

The employing unit shall, within 30 days from the date of employment, apply to the social insurance agency for social insurance registration for its employees. If the social insurance has not been registered, the social insurance agency shall verify the social insurance premium it should pay.

Employees-free individual industrial and commercial households who voluntarily participate in social insurance, part-time employees who do not participate in social insurance in the employing unit and other flexible employees shall apply to the social insurance agency for social insurance registration.

The state establishes a national unified personal social security number. Personal social security number is a citizen's identity number.