Legal analysis: Basic pension insurance: For employees participating in the enterprise's basic pension insurance, the payment base is determined based on the average monthly salary of urban non-private unit employees in Guangdong Province in 2017 (6,668 yuan) and 4,486 yuan.

The lower limit of the payment base is determined based on 60% of 4,486 yuan (2,692 yuan) in the fourth category area, and the upper limit of the payment base is determined based on 300% of the average monthly salary of 6,668 yuan (20,004 yuan/month) for on-the-job employees in urban non-private units in Guangdong Province in 2017.

Basic medical insurance, work-related injury insurance, and maternity insurance: For employees who participate in enterprise basic medical insurance, work-related injury insurance, and maternity insurance, the payment base is determined based on the average monthly salary of urban non-private employees in Yunfu City in 2017 (5,377 yuan).

The lower limit of the payment base is 60% (3,226 yuan) of the average monthly salary (5,377 yuan) of urban non-private employees in Yunfu City in 2017, and the upper limit of the payment base is 300 yuan (3,226 yuan) of the average monthly salary (5,377 yuan) of urban non-private employees in Yunfu City in 2017.

%(16131 yuan).

Unemployment insurance: For employees participating in enterprise unemployment insurance, the payment base is determined based on the monthly minimum wage standard for enterprise employees in Yunfu City (1,410 yuan) and the average monthly salary of on-the-job employees in urban non-private units in Yunfu City in 2019 (5,377 yuan).

The lower limit of the payment base is the monthly minimum wage standard for enterprise employees in Yunfu City (1,410 yuan), and the upper limit of the payment base is 300% (16,131 yuan) of the average monthly salary of urban non-private unit employees in Yunfu City in 2017 (5,377 yuan).

Legal basis: Article 12 of the "Social Insurance Law of the People's Republic of China" The employer shall pay basic pension insurance premiums in accordance with the proportion of the total wages of its employees stipulated by the state, and record them into the basic pension insurance pooling 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.

Article 60 Employers shall declare themselves and pay social insurance premiums in full and on time. Payment shall not be postponed or reduced except for legal reasons such as force majeure.

The social insurance premiums that employees should pay shall be withheld and paid by the employer, and the employer shall notify the employee of the details of the social insurance premiums paid on a monthly basis.

Individual industrial and commercial households without employees, part-time employees who have not participated in social insurance in the employer, and other flexible employment personnel can pay social insurance premiums directly to the social insurance premium collection agency.