1, where the wage income of employees is higher than 300% of the local average wage of employees in the previous year, 300% of the local average wage of employees in the previous year shall be used as the payment base;

2. If the wage income of employees is lower than 60% of the local average wage of employees in the previous year, 60% of the local average wage of employees in the previous year shall be the base of payment;

3, the wages of employees between 300% and 60%, according to the actual declaration. When the wage income of employees cannot be determined, the payment base shall be determined according to the local average wage of employees in the previous year published by the local labor administrative department.

The conditions for social security payment are as follows:

1, established a labor contract relationship with the employer and signed a labor contract;

2. The employing unit is a legal enterprise in China that has gone through the business license and other formalities, and registered social security and housing provident fund as required;

3. He is a legal citizen of China;

4, regardless of household registration, regardless of town, rural area, foreign area and local area, you can apply for social security five insurances and one gold.

The following aspects should be paid attention to when determining the payment base:

1, social insurance premiums, housing accumulation funds and individual tax adjustments directly withheld by the unit from the wages of employees should be included in the social insurance base;

2. The transportation subsidies, telephone subsidies, lunch subsidies, holiday fees and allowances for special posts such as high temperature, high altitude, underground, toxic and harmful paid by the unit in the form of cash or bank deposits should be included in the social insurance base;

3, the unit through after-tax profit commission or dividends paid to individual employees' wages, should be included in the social insurance base;

4, the implementation of the basic salary system of workers, according to the turnover or operating performance of the commission income, should be included in the social insurance base;

5, the implementation of business contracting or cost responsibility, the unit will no longer reimburse the travel expenses of employees, 60% of their contracted income should be included in the social insurance base.

To sum up, the payment base of social security is calculated according to the monthly average amount of all wage income earned by employees in the previous year. The payment base of social security can calculate the amount of social insurance premiums that enterprises or individuals should pay, and the calculation method is to multiply the payment base by the rate.

Legal basis:

Article 60 of the Social Insurance Law of the People's Republic of China

The employing unit shall declare on its own and pay social insurance premiums in full and on time, and shall not postpone or reduce the payment unless due to legal reasons such as force majeure. The social insurance premiums that employees should pay shall be withheld and remitted by the employer, and the employer shall inform me of the details of paying social insurance premiums on a monthly basis.

Individual industrial and commercial households without employees, part-time employees who have not participated in social insurance in the employing unit and other flexible employees can pay social insurance premiums directly to the social insurance premium collection agency.