Because of his hard work and studious study, Mr. Liu was identified as the key training talent by the unit. In 20 12, the company sent him to a research institute in Beijing for two years, hoping that he could play a greater role after returning to the enterprise. While Mr. Liu was happy, he also thought of a question: how should he pay social insurance premiums during his full-time study in Beijing? How to determine the payment base? According to the State Council's "Provisional Regulations on the Collection and Payment of Social Insurance Fees", state-owned enterprises, urban collective enterprises, foreign-invested enterprises, urban private enterprises and other urban enterprises and their employees, as well as institutions and their employees who implement enterprise management, are all within the scope of the collection and payment of old-age insurance fees. For the employees sent by the employer for full-time study or training, since the labor contract has not been terminated with the original unit, social insurance related matters such as endowment insurance should still be handled by the original unit, but what should be the payment base? According to the provisions of Article 8 of the Interim Measures for the Management of Individual Accounts of Employees' Basic Endowment Insurance issued by the Ministry of Labor, if the long-term full-time learners sent by the employer retain the salary relationship with the employees who have been approved to take a long vacation, the average salary of one month before the full-time or vacation will be used as the payment base. The employees sent by the employing unit to work abroad (border) shall be based on the average monthly salary received by the unit in the previous year when I went abroad (border); The wage base of the following year is adjusted according to the average wage growth rate of the previous year. That is to say, according to the regulations, for the employees sent by the employer for full-time study or training, the payment base of their old-age insurance is the average monthly salary of the year before the dispatch, and the enterprise pays for them according to this standard until they return from full-time study or training.