The social security payment base in Jiangsu in 2023 is as follows: 1. The social security payment base in Jiangsu is 60%-300% of the average social wage. For example, if the average social wage is 1,000 yuan, the payment base can be 600-3,000 yuan; 2. Employees

If the salary income is 300% higher than the local average salary of employees in the previous year, 300% of the local average salary of employees in the previous year shall be used as the payment base; if the employee salary income is lower than 60% of the local average salary of employees in the previous year, the payment base shall be based on the local average salary of employees in the previous year.

60% of the average salary is the payment base; if the employee’s salary is between 300% and 60%, the actual amount shall be declared.

When the employee's salary income cannot be determined, the payment base shall be determined based on the average salary of local employees in the previous year announced by the local labor administration department.

Every year, social security will determine the base number at a fixed time (March or July, different places). A new base number will be declared based on the employee's average monthly salary of the previous year. It is necessary to prepare salary statements and other certificates.

Legal basis: Article 10 of the "Social Insurance Law of the People's Republic of China" states that employees shall participate in basic pension insurance, and the employer and the employee shall jointly pay the basic pension insurance premiums.

Individual industrial and commercial households without employees, part-time employees who have not participated in the basic pension insurance in the employer, and other flexible employment personnel can participate in the basic pension insurance, and the basic pension insurance premiums are paid by individuals.

The measures for pension insurance for civil servants and staff managed with reference to the Civil Servant Law shall be prescribed by the State Council.

Article 11 The basic pension insurance shall be combined with social pooling and personal accounts.

The basic pension insurance fund is composed of employer and individual contributions as well as government subsidies.

Article 12 The employer shall pay basic pension insurance premiums in proportion to the total wages of its employees stipulated by the state and record them into the basic pension insurance overall fund.

Employees should pay basic pension insurance premiums in accordance with the proportion of their wages stipulated by the state and record them into their personal accounts.

Individual industrial and commercial households without employees, part-time employees who have not participated in basic pension insurance in the employer, and other flexible employment personnel who participate in basic pension insurance shall pay basic pension insurance premiums in accordance with national regulations and record them separately in the basic pension insurance pooling fund

and personal accounts.