Is social security based on pre-tax or post-tax wages

Pre-tax. Pre-tax wages refer to wages payable, including basic wages, bonuses, allowances and subsidies, overtime and overtime wages and wages paid under special circumstances, generally referred to as monthly wages. Post-tax salary refers to the actual salary paid after paying personal income tax and the personal contribution portion of social security and provident fund, while the social security contribution base is calculated according to the pre-tax salary.

I, social security contribution base is pre-tax or post-tax

Pre-tax. The upper limit of the contribution base means that the part of the employee's salary income exceeding 300% of the arithmetic average of the average monthly salary of the in-service employees in the previous year's province or city will not be counted as part of the contribution base; the lower limit of the contribution base means that the employee's salary income is lower than 60% of the arithmetic average of the average monthly salary of the in-service employees in the previous year's province or city, and 60% of the arithmetic average of the average monthly salary of the in-service employees in the previous year's province or city will be counted as part of the contribution base. Social insurance contribution base has upper and lower limits, the minimum can not be lower than 60% of the previous year's average monthly salary of the city's employees (private enterprise employees, individual industrial and commercial employees and non-city urban household employees shall not be less than 50%, private enterprise legal person, shareholders, individual industrial and commercial owners shall not be less than 100%); the maximum can not be higher than the previous year's average monthly salary of the city's employees 300%. The average salary of the city's employees is announced annually by the Municipal Bureau of Statistics. The contribution base is fixed for one year in the same contribution year, and will not be changed in the middle of the year. From April to June each year, employers should declare the social insurance contribution base for their employees for the new year according to the notification from the social insurance agency in their city.

Social security contribution base is determined

The average monthly wage of the previous year is the contribution base for the individual employee; the employer is the sum of the contribution base for the individual employee. Employee wages include hourly wages, piece-rate wages, bonuses, allowances and subsidies, overtime and overtime wages, and wages paid under special circumstances. The policy stipulates that when an employee's average monthly wage income in the previous year is less than 60% of the average monthly wage of the employees in the city in the previous year, 60% of the average monthly wage of the employees in the city in the previous year shall be used as the contribution base; if the employee's average monthly wage in the previous year is higher than 300% of the average monthly wage of the employees in the city in the previous year, the 300% of the average monthly wage of the employees in the city in the previous year shall be used as the base for the payment of the social insurance premiums by the employing unit and the employee, and the portion of 300% shall not be used as the contribution base. The part that exceeds 300% shall not be regarded as the base for the employer and the employee to pay social insurance premiums, nor shall it be regarded as the base for the issuance of social insurance benefits.

For new employees (including those who move to a new organization), the employer and the employee shall take the first month's salary income as the basis for the payment of social insurance premiums. When the employee's salary income is less than 60% of the average monthly salary of employees in the city in the previous year, 60% of the average monthly salary of employees in the city in the previous year as the basis for payment; the employee's salary income is higher than the average monthly salary of employees in the city in the previous year 300% of the average monthly salary of employees in the city in the previous year 300% of the average monthly salary of employees in the city as the base of the employer and the employee to pay social insurance premiums.

About social security contribution base is pre-tax or post-tax this issue, I have organized the relevant information for you, the social security contribution base of the provisions of each city, after the insurance are required to pay this fee, from the above information can be known, social security contribution base are pre-tax, so you need to calculate the amount of pre-tax wages, in the The first thing you need to do is to pay for it.