1, the salary is lower than 60% of the social average salary, and the five insurances and one gold are paid according to the social average monthly salary;

2. The salary is between 60% and 300% of the average social salary, so the pre-tax salary is the payment base of five insurances and one gold.

3. Wage is the average level of society; Those who exceed 300% will only pay three times the average social wage as the base for paying five insurances and one gold.

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

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

2 units in the form of cash or bank deposits to pay transportation subsidies, telephone subsidies, lunch subsidies, holiday fees and high temperature, high altitude, underground, toxic and harmful special post allowances, etc., 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 wage system of workers, according to the turnover or operating performance of the commission income, should be included in the social insurance base;

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

To sum up, the insured employees' monthly average wage income in the previous year is the monthly social insurance payment base, which is guaranteed by 60% (the lower limit of the payment base) and 300% (the upper limit of the payment base) of the average wage of employees in full-caliber urban units in the province in the previous year.

Legal basis:

Article 60 of People's Republic of China (PRC) Social Insurance Law

The employing unit shall declare itself and pay social insurance premiums in full and on time, and shall not postpone or reduce the payment except for 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 units and other flexible employees can pay social insurance premiums directly to the social insurance premium collection agencies.