Legal analysis: According to the relevant laws and regulations of Henan Province, under normal circumstances, the social security payment standard is usually related to two factors: the payment base and the payment ratio. The payment base is generally determined by the average wage income of employees in the previous year of 12 months. Wages usually include bonuses, overtime pay, subsidies and allowances. The minimum payment base of Zhengzhou 202 1 is 2475 yuan, and the maximum payment base is 13725 yuan. Last year, the average wage of employees in the city was 300%.

Legal basis: Notice of Henan Provincial Department of Human Resources and Social Security, Henan Provincial Department of Finance, People's Republic of China (PRC) State Taxation Administration of The People's Republic of China, Henan Provincial Taxation Bureau and Henan Provincial Medical Insurance Bureau on Issues Related to Reducing Social Insurance Rate.

Article 8 Individual contributions of enterprise employees' basic old-age insurance, basic medical insurance and unemployment insurance shall not be reduced or exempted, and enterprises (units) shall perform the obligation of withholding and remitting individual contributions of employees according to law. If the individual withholding part of the basic old-age insurance applies for deferred payment, it shall obtain the consent of the employees. During the holdover period, the individual account of the basic old-age insurance does not bear interest, and the insured unit shall pay in time before the expiration.