問 我是(shi)一名(ming)新(xin)員工，在濟南一家私企工作，公司(si)給(gei)交(jiao)社保，想了解一下：養老保險(xian)的繳費技術怎么(me)核(he)算？

答 所(suo)謂(wei)社(she)會(hui)保(bao)險的(de)(de)(de)繳(jiao)(jiao)(jiao)(jiao)費(fei)基(ji)數(shu)(shu)，是指(zhi)企業(ye)或者職工(gong)(gong)(gong)(gong)個(ge)人(ren)用于(yu)計(ji)算繳(jiao)(jiao)(jiao)(jiao)納(na)社(she)會(hui)保(bao)險費(fei)的(de)(de)(de)工(gong)(gong)(gong)(gong)資(zi)(zi)基(ji)數(shu)(shu)，用此基(ji)數(shu)(shu)乘以(yi)規定(ding)的(de)(de)(de)費(fei)率，就是企業(ye)或者個(ge)人(ren)應該繳(jiao)(jiao)(jiao)(jiao)納(na)的(de)(de)(de)社(she)會(hui)保(bao)險費(fei)的(de)(de)(de)金額(e)。企業(ye)一(yi)(yi)般以(yi)企業(ye)職工(gong)(gong)(gong)(gong)的(de)(de)(de)工(gong)(gong)(gong)(gong)資(zi)(zi)總額(e)作為(wei)(wei)繳(jiao)(jiao)(jiao)(jiao)費(fei)基(ji)數(shu)(shu)，職工(gong)(gong)(gong)(gong)個(ge)人(ren)一(yi)(yi)般則以(yi)上(shang)一(yi)(yi)年(nian)(nian)度的(de)(de)(de)月平均工(gong)(gong)(gong)(gong)資(zi)(zi)為(wei)(wei)個(ge)人(ren)繳(jiao)(jiao)(jiao)(jiao)納(na)社(she)會(hui)保(bao)險費(fei)的(de)(de)(de)工(gong)(gong)(gong)(gong)資(zi)(zi)基(ji)數(shu)(shu)。在我國，繳(jiao)(jiao)(jiao)(jiao)費(fei)基(ji)數(shu)(shu)由社(she)會(hui)保(bao)險經(jing)辦機構(gou)根(gen)據用人(ren)單位的(de)(de)(de)申報，依法對其進行核定(ding)。 一(yi)(yi)般來(lai)說，職工(gong)(gong)(gong)(gong)繳(jiao)(jiao)(jiao)(jiao)費(fei)工(gong)(gong)(gong)(gong)資(zi)(zi)如果高于(yu)所(suo)在省(sheng)市(shi)(shi)上(shang)年(nian)(nian)度社(she)會(hui)平均工(gong)(gong)(gong)(gong)資(zi)(zi)300%的(de)(de)(de)，以(yi)上(shang)年(nian)(nian)度社(she)會(hui)平均工(gong)(gong)(gong)(gong)資(zi)(zi)的(de)(de)(de)300%作為(wei)(wei)繳(jiao)(jiao)(jiao)(jiao)費(fei)基(ji)數(shu)(shu)；職工(gong)(gong)(gong)(gong)繳(jiao)(jiao)(jiao)(jiao)費(fei)工(gong)(gong)(gong)(gong)資(zi)(zi)低于(yu)工(gong)(gong)(gong)(gong)資(zi)(zi)所(suo)在省(sheng)市(shi)(shi)上(shang)年(nian)(nian)度社(she)會(hui)平均工(gong)(gong)(gong)(gong)資(zi)(zi)40%的(de)(de)(de)，以(yi)所(suo)在省(sheng)上(shang)年(nian)(nian)度社(she)會(hui)平均工(gong)(gong)(gong)(gong)資(zi)(zi)的(de)(de)(de)40%作為(wei)(wei)繳(jiao)(jiao)(jiao)(jiao)費(fei)基(ji)數(shu)(shu)。（最(zui)高和(he)最(zui)低繳(jiao)(jiao)(jiao)(jiao)費(fei)基(ji)數(shu)(shu)的(de)(de)(de)計(ji)算比(bi)例，各城(cheng)市(shi)(shi)可能不同，以(yi)各城(cheng)市(shi)(shi)人(ren)力資(zi)(zi)源和(he)社(she)會(hui)保(bao)障局(ju)公布的(de)(de)(de)計(ji)算比(bi)例和(he)基(ji)數(shu)(shu)為(wei)(wei)準。）