Does the social security undertaken by the unit belong to wages?

No, the proportion of social insurance premiums is generally required to be shared by employees and employers. The basis of social security is wages. However, the social security paid by the unit is the social security paid by the unit, not the personal salary, and cannot be included in the total personal salary. The part paid by individuals belongs to wages and should be deducted from wages. The part that the company undertakes to pay social security cannot be included in employee income.

Wage and salary expenses that do not belong to the enterprise. Belongs to the human resource cost of the enterprise. It belongs to the wages and benefits paid to employees. The basic social insurance premiums and housing accumulation funds paid by enterprises for employees in accordance with the scope and standards stipulated by the relevant competent departments of the State Council or the provincial people's government are allowed to be deducted. The basic social insurance premium borne by the unit should be paid by the individual employees, which does not belong to the normal expenses that the unit should bear, does not conform to the tax policy, and is not allowed to be deducted before tax.

Legal basis:

People's Republic of China (PRC) social insurance law

Article 4 Employers and individuals in People's Republic of China (PRC) shall pay social insurance premiums according to law, and have the right to inquire about payment records and personal rights and interests records, and ask social insurance agencies to provide social insurance consultation and other related services. Individuals enjoy social insurance benefits according to law and have the right to supervise the payment of their own units.

Article 60 The employing unit shall declare on its own and pay social insurance premiums in full and on time. Except for legal reasons such as force majeure, the payment shall not be postponed or reduced. The social insurance premiums that employees should pay shall be withheld and remitted by the employer, and the employer shall inform me of the details of paying social insurance premiums on a monthly basis. Individual industrial and commercial households without employees, part-time employees who have not participated in social insurance in the employing units and other flexible employees can pay social insurance premiums directly to the social insurance premium collection agencies.

Article 62 If the employer fails to declare the amount of social insurance premiums that should be paid according to the regulations, the amount that should be paid shall be determined according to 1 10% of the amount paid by the employer last month; After the payment unit completes the declaration procedures, the social insurance fee collection agency shall make settlement in accordance with the provisions.