According to the national endowment insurance policy, the average monthly salary of employees in the year above the employee contribution base is taken as the base, when the employee's salary is lower than 60% of the social average salary, it is taken as the base, and when the employee's salary is higher than 300% of the social average salary, it is taken as the base.

When an enterprise encounters difficulties and is temporarily unable to pay the endowment insurance, it can negotiate with the local social insurance department to sign an agreement to suspend the payment, and then pay it back when the enterprise economy eases.

Further reading: How to buy insurance, which is good, and teach you how to avoid these "pits" of insurance.