Year-end bonus social security base

Legal analysis: the state stipulates that employees should take "my average monthly salary in the previous year" as the base of this year's payment salary. At the same time, the state also clearly stipulates that the average monthly salary, including wages, bonuses, allowances, subsidies and other income, shall be calculated according to the items listed in the total wage statistics stipulated by the National Bureau of Statistics. Therefore, "my average monthly salary last year" is a generalized salary. The year-end bonus needs to be included in the social security payment base. In view of the fact that each employee's "average monthly salary in the previous year" is different, the state has stipulated that "the part where the average monthly salary exceeds the average salary of local employees by more than 300% is not included in the individual contribution base; If it is lower than 60% of the average salary of local employees, it will be calculated at 60%. "

Legal basis: Article 4 of the Constitution of Total Wages consists of the following six parts: (1) hourly wages; (2) piece rate; (3) bonuses; (4) Allowances and subsidies; (5) Overtime pay; (6) Wages paid under special circumstances.