Legal analysis: the annual adjustable base of social security is April. From February to May every year, the insured unit shall report the social insurance payment base of the next settlement year to the municipal social insurance fee collection management center or the district social insurance agency (hereinafter referred to as the social insurance agency) that handles the insurance registration. The payment base declared by the insured unit shall be signed or confirmed by the insured employee himself. If the payer fails to declare according to the regulations, the social insurance agency may temporarily determine the monthly payment base at 1 10%.

Legal basis: People's Republic of China (PRC) Social Insurance Law.

Article 2 The state establishes social insurance systems such as basic old-age insurance, basic medical insurance, industrial injury insurance, unemployment insurance and maternity insurance, so as to guarantee citizens' right to receive material assistance from the state and society in accordance with the law in case of old age, illness, industrial injury, unemployment and maternity.

Article 4 Employers and individuals who pay social insurance premiums according to law in People's Republic of China (PRC) have the right to inquire about payment records and personal rights and interests records, and ask social insurance agencies to provide social insurance consultation and other related services. Individuals enjoy social insurance benefits according to law and have the right to supervise the payment of their own units.