Is social security based on pre-tax or after-tax

Legal analysis: is social security base pre-tax or post-tax The social security base is based on pre-tax wages. Social security deductions are pre-tax. But the base is determined.

Legal basis: "Social Insurance Law of the People's Republic of China*** and the State"

Article 4 Employers and individuals within the territory of the People's Republic of China*** and the State of China pay social insurance premiums in accordance with the law, and have the right to inquire about the record of contributions, the record of the rights and interests of individuals, and to request that the social insurance agency provide social insurance counseling and other related services.

Individuals enjoy social insurance benefits in accordance with the law, and have the right to supervise the payment of contributions for them by their own units.

Article 58 An employer shall, within thirty days from the date of employment, apply for social insurance registration with a social insurance agency for its employees. If the employer fails to apply for social insurance registration, the social insurance agency shall approve the social insurance contributions to be paid by the employer.

Individual industrial and commercial households without employees who voluntarily participate in social insurance, part-time employees who do not participate in social insurance with their employers, and other flexibly employed persons shall apply to the social insurance administrative organization for social insurance registration.

The State establishes a nationally unified individual social security number. The individual social security number is a citizen's identity number.