Is social security paid by base or by salary?

Legal analysis: social security is paid according to the base, but in fact the base is the average monthly salary of employees in the previous year.

Legal basis: Article 7 of the Administrative Provisions on the Declaration and Payment of Social Insurance Fees in People's Republic of China (PRC), the employing unit shall truthfully declare the declaration items listed in Articles 4 and 5 of these Provisions to the social insurance agency. If the employer's application materials are complete, the payment base and rate meet the requirements, and the reporting relationship is consistent, the social insurance agency will issue a notice of payment after approval; If the application materials of the employer do not meet the requirements, they shall be returned to the employer for correction. In the process of carrying out social insurance audit, social insurance agencies find that employers have failed to declare truthfully, resulting in underreporting or underpayment of social insurance premiums, which shall be handled in accordance with the provisions of Article 86 of the Social Insurance Law.