Is the social security base before tax or after tax?

Legal analysis: before tax. The upper limit of the payment base refers to the fact that the wage income of employees exceeds 300% of the arithmetic average monthly wage of employees in provinces and cities in the previous year, which is not included in the payment base; The lower limit of the payment base refers to the fact that the wage income of employees is lower than 60% of the arithmetic average of the monthly average wage of employees in provinces and cities in the previous year, and 60% of the arithmetic average of the monthly average wage of employees in provinces and cities in the previous year is the payment base. There are upper and lower limits on the social insurance payment base, and the minimum can not be lower than 60% of the average monthly salary of employees in the whole city last year (employees in private enterprises, employees in individual industrial and commercial households and employees in non-local urban households shall not be lower than 50%, and shareholders and owners of private enterprises as legal persons and individual industrial and commercial households shall not be lower than100%); The maximum can not be higher than 300% of the average monthly salary of employees in the city last year. The average wage of employees in this Municipality is published annually by the Municipal Bureau of Statistics. In the same payment year, the payment base is fixed for one year and will not be changed halfway. From April to June every year, the employer shall declare the social insurance payment base of its employees in the new year according to the notice of the local social insurance agency.

Legal basis: People's Republic of China (PRC) Social Insurance Law.

Article 12 The employing unit shall pay the basic old-age insurance premium according to the proportion of the total wages of employees stipulated by the state and record it in the basic old-age insurance pooling fund.

Employees shall pay the basic old-age insurance premium in accordance with the proportion of wages stipulated by the state and record it in their personal accounts.

Individual industrial and commercial households without employees, part-time employees who have not participated in the basic old-age insurance in the employing unit and other flexible employees who have participated in the basic old-age insurance shall pay the basic old-age insurance premiums in accordance with state regulations and record them in the basic old-age insurance pooling fund and individual accounts respectively.

Twenty-third employees should participate in the basic medical insurance for employees, and employers and employees should pay the basic medical insurance premiums in accordance with state regulations.

Individual industrial and commercial households without employees, part-time employees who have not participated in the basic medical insurance for employees and other flexible employees can participate in the basic medical insurance for employees, and individuals pay the basic medical insurance premium in accordance with state regulations.

Article 35 The employing unit shall pay the work-related injury insurance premium according to the total wages of employees and the rate determined by the social insurance agency.

Forty-fourth employees should participate in unemployment insurance, and employers and employees should pay unemployment insurance premiums in accordance with state regulations.

Fifty-third employees should participate in maternity insurance, the employer should pay maternity insurance premiums in accordance with state regulations, and employees do not pay maternity insurance premiums.