Legal subjectivity:

The payment ratio is as follows: the payment base for five insurances and one fund is generally determined according to 6% to 3% of the average monthly salary of employees in the previous year, which is as follows: 1. If the average monthly salary of employees in the previous year is higher than 3% or above at the end of last year, the payment base for five insurances and one fund is calculated according to 3% of the average monthly salary; 2. If the average salary in the previous year was lower than 6% or less of the average salary of local employees at the end of last year, the payment base of five insurances and one gold shall be calculated according to 6% of the average monthly salary; 3. If the average salary in the previous year was between 6% and 3% of the average salary of local employees at the end of last year, the payment base of five insurances and one gold shall be declared according to the actual salary. The law is based on the Social Insurance Law.