In Anhui Ma'anshan, the main differences between a social security base of 15,900 yuan and 5,000 yuan are as follows:

1. Payment amount:

• Employee: With a social security base of 15,900 yuan, the employee's monthly social security contribution amount will be higher. For example, in pension insurance, if the individual contribution ratio is 8%, the monthly contribution amount is ​
  ×8%=
  yuan; while with a base of 5,000 yuan, the monthly contribution amount is ​
  ×8%=
  yuan.

• Employer: The employer's contribution amount also increases significantly with a higher base. For example, in pension insurance, if the employer's contribution ratio is 16%, when the base is 15,900 yuan, the monthly contribution amount is ​
  ×16%=
  yuan; when the base is 5,000 yuan, it is ​
  ×16%=
  yuan.

2. Pension treatment:

• The pension calculation is related to the payment base. A higher payment base of 15,900 yuan means that more money is accumulated in the individual pension account during the payment period. Assuming other conditions are the same, the basic pension part = (retirement when the average monthly wage of on - the - job employees in the province + their own index - monthly average payment wage) ​
  ÷
  2 ​
  ×
  payment years ​
  ×
  1%, and the index - monthly average payment wage is related to the payment base. The higher the base, the higher the index - monthly average payment wage, and the higher the basic pension obtained at retirement. In addition, the individual account pension part = the cumulative amount in the individual account ​
  ÷
  the number of months of pension payment, and a higher payment base makes the cumulative amount in the individual account more, so the individual account pension is also higher. In general, the pension obtained after retirement will be much higher than that with a base of 5,000 yuan.

3. Medical insurance treatment:

• Medical insurance account: A higher social security base of 15,900 yuan means that more money is transferred into the personal medical insurance account each month. For example, if the transfer ratio of the personal medical insurance account is 3% (including personal contributions and part of the employer's contributions transferred according to regulations), the monthly transfer amount to the personal account is ​
  ×3%=
  yuan; when the base is 5,000 yuan, it is ​
  ×3%=
  yuan. This affects the amount of money available for personal medical expenses in the medical insurance account.

• Reimbursement ceiling: In some areas, the medical insurance reimbursement ceiling may be related to the payment base to a certain extent. A higher payment base may be associated with a higher reimbursement ceiling, which means that in case of serious illness, more medical expenses can be reimbursed. However, this policy varies by region, and Ma'anshan may have specific regulations in this regard.

In summary, a higher social security base of 15,900 yuan in Ma'anshan means higher current payment amounts but also better future pension and some medical insurance benefits compared to a base of 5,000 yuan. When choosing a social security base, individuals and employers should comprehensively consider their economic situation and long - term benefits.