Social security contribution base is not the actual wage how to do

In fact, it should be calculated according to the actual salary as the contribution base. Employers should be based on the average monthly salary of insured employees in the previous year, truthfully declare to the local tax department the social security contribution base of the insured employees of the unit for the next social security year. The social security contribution base is fixed for one year and cannot be changed during the year. The caliber of calculation of the employee's contribution base shall be strictly in accordance with the "Regulations on the Composition of Total Wages" issued by the National Bureau of Statistics on January 1, 1990, which consists of six parts: hourly wages, piece-rate wages, bonuses, allowances and subsidies (except for business trip subsidies, meal allowance, and allowance for a single child), overtime and overtime wages, and wages paid under special circumstances. Employers should truthfully declare the average monthly wages of their employees for the previous year. Newly insured (newly insured in the organization, not employees who have never been insured) employees shall take the salary of the month in which the starting salary is agreed upon in the contract as the contribution base.

The Interim Provisions on the Payment of Wages Article 3 Wages referred to in these provisions refer to the wage remuneration paid by the employer to the worker in various forms in accordance with the provisions of the labor contract.　　 Article 5 wages shall be paid in legal tender. It shall not be paid in kind and securities instead of money.