Calculation method of social security payment base: generally, my salary income in the previous year is the payment base. (1) If the wage income of employees is higher than 300% of the local average wage of employees in the previous year, 300% of the local average wage of employees in the previous year will be used as the payment base; (two) the wage income of employees is lower than 60% of the local average wage of employees in the previous year, with 60% of the local average wage of employees in the previous year as the payment base; (3) If the employee's salary is between 300% and 60%, it shall be declared according to the facts. When it is impossible to determine the wage income of employees, the payment base shall be determined according to the local average wage of employees in the previous year published by the local labor administrative department. Social security will regularly check the base every year (March or July, in different places), and declare a new base according to the average monthly salary of employees in the previous year. It is necessary to prepare proof of these payroll. Article 9 of the Social Insurance Law: Trade unions shall safeguard the legitimate rights and interests of employees according to law, and have the right to participate in the research on major social insurance issues, participate in the social insurance supervision committee, and supervise matters involving employees' social insurance rights and interests.

Legal objectivity:

Financial System of Social Insurance Fund Article 2 This system is applicable to enterprise employees, urban and rural residents, employees of institutions, urban and rural residents' basic endowment insurance funds (including urban residents' basic medical insurance fund, new rural cooperative medical insurance fund, urban and rural residents' basic medical insurance fund), industrial injury insurance fund, unemployment insurance fund and maternity insurance established in China according to the Social Insurance Law. Maternity insurance and basic medical insurance for employees are merged and implemented as a whole, and maternity insurance funds are no longer listed separately.