The social security payment base is determined according to the type of employees. In principle, only once a year. New employees are declared according to the salary of the month they joined the company, and old employees are declared according to the average salary of the previous year.

There is a special situation here. There are upper and lower limits on the social security payment base. The maximum can not be higher than 3 times of the local social wage last year, and the minimum can not be lower than 60% of the local social wage last year.

That is to say, employees whose wages are lower than 60% of the previous year's social wage will be paid at 60% of the social wage, and those who are higher than 200% of the previous year's social wage will be paid at 200%.

2. Does the company determine the social security payment base according to the prescribed standards?

In fact, few companies do this. According to the latest social security white paper, only 24% units declared the social security payment base in accordance with state regulations last year. The current situation is that it is good for the unit to pay social security, and it is not necessary to pay social security in full, that is, most companies have not paid it legally.