explain
The social security payment base is an important basis for the insured and the insured unit to pay social insurance premiums. The social security payment base is generally determined according to the average monthly income of employees in the previous year.
I. 20 19 Taiyuan social security payment base
The upper and lower limits of 20 19 social security payment base in Taiyuan City are determined according to the average salary of employed persons in full-caliber urban units in Shanxi Province in 20 18 years. According to the statistics of Shanxi Provincial Bureau of Statistics, the average wage of employees in full-caliber urban units in Shanxi Province in 20 18 was 54,783 yuan, of which the average monthly wage was 4,565 yuan.
Therefore, the upper limit of social security payment base in Taiyuan is 13695 yuan (4565*300%), and the lower limit is 2739 yuan (4565*60%). Flexible employees can choose a suitable payment base to pay social security fees according to their income between 2739 yuan -65438 yuan +03695 yuan. For urban workers, the employer shall declare the payment base according to the wage standard.
Second, the proportion of social security contributions in Taiyuan is 20 19