1. For the applications of organizations wanting to modify the payment base or deposit amount of that year, or those of the previous year, within 6 months since receiving the settlement record of the personal account in the previous year issued by the district/county social security center, the modification can be done after approval granted by the district/county social security center;

(2) The payment bases and deposit amounts of past years cannot be modified theoretically; however, upon any of the following conditions, the modification can be done after approval is granted:

(i) The organization made mistakes due to the incomprehension of policies;

(ii) the district/county social security center failed to make the modification, although the applications of organizations to modify the payment base or deposit amount of that year, or those of the previous year, within 6 months since receiving the settlement record of the personal account in the previous year issued by district/county social security center were approved;

(iii) the modification is due to mistakes made by district/county social security centers, and/or

(iv) other modifications required by relevant municipal government administrative departments.