Whether the bonus is included in the social security base

Legal analysis: bonuses are to be included in the social security base, for the employer's various forms of payroll, the employee should pay attention to the following aspects when determining the contribution base:

(1) the unit from the employee's salary directly deducted and paid the social insurance premiums, housing provident fund and personal adjustment tax, etc., should be included in the contribution base.

(2) Transportation subsidies, telephone subsidies, lunch subsidies, festival expenses paid by the unit to individual employees in the form of cash or bank deposits, as well as allowances paid for special positions such as high temperature, high altitude, underground, toxic and harmful, etc., shall be included in the contribution base.

(3) Salaries paid by the unit to individual employees through the method of after-tax profit commission or dividend shall be included in the contribution base.

(4) Employees who are on a base salary system shall be included in the contribution base if they receive income based on turnover or commission from business performance.

(5) Employees who have implemented business contracting or expense underwriting and whose units no longer reimburse travel expenses shall have 60% of their contracted income included in the contribution base.

Legal basis: The Social Insurance Law of the People's Republic of China

Article 12 The employer shall pay the basic pension insurance premiums in accordance with the proportion of the total wages of the employees of the unit as stipulated by the State, and credit them to the basic pension insurance integrated fund.

Employees shall pay basic pension insurance premiums in accordance with the proportion of their own wages prescribed by the State and credited to their individual accounts.

Individual industrial and commercial households without employees, part-time workers who do not participate in basic pension insurance with their employers, and other flexibly employed persons who participate in basic pension insurance shall pay basic pension insurance premiums in accordance with the state regulations, which shall be credited to the Basic Pension Insurance Coordination Fund and to their individual accounts respectively.

Article 23 Employees shall participate in basic medical insurance for employees, and the employer and employees shall pay the basic medical insurance premiums together in accordance with the state regulations***.

Individual industrial and commercial households without employees, part-time workers who do not participate in the basic medical insurance of employees in their employing units, and other flexibly employed persons may participate in the basic medical insurance of employees, and individuals shall pay the basic medical insurance premiums in accordance with the state regulations.

Article 35 An employer shall pay work-related injury insurance premiums in accordance with the total wages of the employees of the employer at a rate determined by the social insurance agency.

Article 44 Employees shall participate in unemployment insurance, and the employing unit and the employees shall pay the unemployment insurance premiums together in accordance with the state regulations***.

Article 53 Employees shall participate in maternity insurance, and the employer shall pay maternity insurance premiums in accordance with state regulations, and employees shall not pay maternity insurance premiums.