The payment base of endowment insurance refers to the base at which the insured pays endowment insurance premiums, and the relevant provisions are as follows:
1, the payment base of endowment insurance refers to the base of endowment insurance paid by the insured, the base of calculating the amount of endowment insurance payable, and the important basis for the insured to enjoy endowment insurance benefits;
2, the pension insurance payment base is generally calculated according to the average wage of employees in the previous year, under special circumstances, there are upper and lower limits;
3. If my average monthly salary is lower than 60% of the local average monthly salary, I will pay 60% of the local average monthly salary; The specific deposit base is determined according to the local actual situation.
What is the difference between enterprise endowment insurance and enterprise endowment insurance?
The difference between enterprise pension insurance and enterprise pension insurance lies in: the calculation time of transitional pension is different; Different payment bases; The payment ratio is different; Pension calculation is different; Different distribution methods and other differences. The basic old-age insurance for employees is a kind of social insurance. When employees' income decreases due to old age, unemployment, illness, work injury and maternity, they are given economic compensation to enjoy basic living security.
I hope the above content can help you. Please consult a professional lawyer if you have any other questions.
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.