SOCIAL INSURANCE · 5 MIN READ
Why do social-insurance salary adjustment factors matter?
Salary bases from different years are adjusted before averaging so that changes in prices over time are reflected in the calculation.
Calculation by contribution period
Each month's insured salary is multiplied by the adjustment factor for its year. The adjusted total is then divided by total contribution months to obtain the average.
Contribution time before 2014 and from 2014 onward is then converted using different months-of-salary multipliers. Partial months must follow the statutory allocation rules rather than arbitrary rounding.