The social security payment base is generally calculated according to the salary income of employees in the previous year. If the wage income of employees is higher than 300% of the local average wage of employees in the previous year, the payment base shall be 300% of the local average wage of employees in the previous year. If it is lower than 60% of the average wage of employees in the overall planning area, it shall be calculated according to 60% of the average wage of employees in the overall planning area.