問 我是一(yi)名銷售員，在現(xian)在的(de)公司工作一(yi)年(nian)(nian)了(le)，今(jin)年(nian)(nian)公司給(gei)交保(bao)險(xian)的(de)基數有了(le)改變，如(ru)何確定員工自己繳納養老(lao)保(bao)險(xian)費(fei)的(de)繳費(fei)工資？

答 職(zhi)(zhi)工(gong)(gong)(gong)(gong)(gong)(gong)繳納(na)養老保險費的(de)(de)(de)繳費工(gong)(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)(zi)，按(an)下面的(de)(de)(de)方法確定：職(zhi)(zhi)工(gong)(gong)(gong)(gong)(gong)(gong)本(ben)(ben)人(ren)上一年度(du)月(yue)(yue)(yue)平(ping)均(jun)工(gong)(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)(zi)為個人(ren)繳費工(gong)(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)(zi)基數。這里的(de)(de)(de)“月(yue)(yue)(yue)平(ping)均(jun)工(gong)(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)(zi)”包括工(gong)(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)(zi)、獎(jiang)金、津(jin)貼(tie)、補(bu)貼(tie)等收入。職(zhi)(zhi)工(gong)(gong)(gong)(gong)(gong)(gong)本(ben)(ben)人(ren)的(de)(de)(de)月(yue)(yue)(yue)平(ping)均(jun)工(gong)(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)(zi)超過(guo)當地職(zhi)(zhi)工(gong)(gong)(gong)(gong)(gong)(gong)月(yue)(yue)(yue)平(ping)均(jun)工(gong)(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)(zi)300％以上的(de)(de)(de)部分，不計入個人(ren)繳費工(gong)(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)(zi)基數；職(zhi)(zhi)工(gong)(gong)(gong)(gong)(gong)(gong)本(ben)(ben)人(ren)的(de)(de)(de)月(yue)(yue)(yue)平(ping)均(jun)工(gong)(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)(zi)低于當地職(zhi)(zhi)工(gong)(gong)(gong)(gong)(gong)(gong)月(yue)(yue)(yue)平(ping)均(jun)工(gong)(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)(zi)60％的(de)(de)(de)，按(an)當地職(zhi)(zhi)工(gong)(gong)(gong)(gong)(gong)(gong)月(yue)(yue)(yue)平(ping)均(jun)工(gong)(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)(zi)的(de)(de)(de)60％確定繳費工(gong)(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)(zi)基數。