The payment base of endowment insurance refers to the base for the insured to pay endowment insurance, and the relevant provisions are as follows:

1. The payment base of endowment insurance refers to the base for the insured to pay endowment insurance, which is the base for calculating the amount of endowment insurance that should be paid and an important basis for the insured to enjoy endowment insurance benefits;

2. The payment base of endowment insurance is generally calculated according to the average salary of employees in the previous year. Under special circumstances, there is an upper limit and a lower limit.

3. If my average monthly salary is lower than 6% of the local average monthly salary, I will pay 6% of the local average monthly salary; The specific deposit base is determined according to the local actual situation.

Items included in the payment base:

1. Wages paid according to the standard of hourly work for completed work, that is, the basic salary;

2. The trainee salary of new employees (living expenses of apprentices);

3. According to the national laws, regulations and policies, wages paid according to the hourly wage standard or a certain proportion of the hourly wage standard due to illness, work injury, maternity leave, family planning leave, funeral leave, personal leave, family visit leave, regular leave, suspension of study, implementation of national or social obligations and other reasons;

4. The skill salary and post (post) salary paid by the unit that implements the post skill salary system;

5. Social insurance premiums paid by individual employees according to the prescribed proportion, wages of employees during the period of punishment, floating and upgrading wages, etc.;

6. The post salary, grade salary and basic salary of government functionaries; Post salary and technical level (post) salary of workers.

to sum up, the pension base refers to the "pension insurance base", which refers to the payment base of pension insurance and is the base for calculating the proportion of pension insurance premiums that should be paid.

Legal basis:

Article 12 of the Social Insurance Law of the People's Republic of China

The employer shall pay the basic old-age insurance premium in proportion to the total wages of its employees as stipulated by the state and record it in the basic old-age insurance pooling fund.

employees should pay the basic old-age insurance premium according to the proportion of their salary 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 account respectively.