Does after-tax salary include social security

After-tax salary refers to the actual salary income after deducting the personal contribution portion of the five insurance policies (pension insurance, medical insurance, work injury insurance, maternity insurance, unemployment insurance, and provident fund) and personal income tax from the pre-tax salary. The personal part of the social insurance and the personal part of the housing fund are expensed before tax.

In order to protect their own interests, in the after-tax wages include social security this issue, I think we will be convenient to talk about wages with the company will be mentioned. Then I will give you a detailed explanation, please continue to watch, for your reference.

One of the pre-tax wages

The wages payable include basic wages, bonuses, allowances and subsidies, overtime and overtime wages and wages paid under special circumstances. Generally refers to monthly wages. After-tax wages refer to the actual wages paid after paying personal income tax and the personal contribution portion of social security and provident fund. Pre-tax wages include the social security portion.

Second, after-tax wages

Generally refers to the wages after deducting the personal income tax, not the wages in hand. The after-tax salary includes the social security that the individual should pay, if the salary reaches more than 10,000 yuan to deduct the social security and provident fund fees paid by the individual.

Three, five insurance and gold payment

A part of the individual payment, part of the enterprise payment, the enterprise to pay a larger proportion than the individual, basically credited to the individual social security account. There is a slight difference in the percentage of payment in each region. For example, Beijing's pension individual deduction 8%, the unit to pay 20%; unemployment insurance individual 0.5%, unit 1.5%; housing fund individual 10%, unit 12%. And so on individual contributions are in the salary directly deducted, and not credited to personal income to pay taxes. The so-called pre-tax salary refers to the personal income tax before or after the tax, generally domestic enterprises or foreign executives below the salary is not deducted from the total amount of five insurance and personal income tax.

Four, social security contribution base

Social security payment base is generally referred to the month's wages, social security contribution base is 60% of the average social wage - 300% of the base for the payment of the base, for example, the average social wage is 1,000 yuan, the payment of the base can be 600 yuan - 3,000 yuan. So, how to determine the social security contribution base?

1, generally the previous year's salary income for the contribution base.

(1) the employee's salary income is higher than 300% of the average salary of local employees in the previous year, 300% of the average salary of local employees in the previous year for the contribution base;

(2) the employee's salary income is lower than 60% of the average salary of local employees in the previous year, 60% of the average salary of local employees in the previous year for the contribution base;

(3) the employee's salary in the between 300% and 60% shall be declared on a factual basis. When the employee's salary income can not be determined, its contribution base according to the local labor administration department announced the local average salary of employees in the previous year for the contribution wage to determine.

Every year the social security will be in a fixed time (March or July, different places) approved base, according to the employee's average monthly salary of the previous year to declare a new base, you need to prepare the payroll these certificates.

2, employees should pay attention to the following aspects when determining the base of social insurance contributions:

(1) units from the wages of employees directly deducted on behalf of the payment of social insurance premiums, housing fund and individual tax, etc., should be included in the base of social security contributions.

(2) The transportation subsidies, telephone subsidies, lunch subsidies, festival expenses and allowances paid by the unit to individual employees in the form of cash or bank deposits, as well as the allowances paid to special positions such as high temperature, high altitude, underground, poisonous and harmful positions, etc., shall be included in the contribution base.

(3) Wages paid by the unit to individual employees through the method of after-tax profit commission or dividend shall be included in the contribution base.

(4) Employees under the base salary system, the income obtained from commission based on turnover or business performance shall be included in the contribution base.

(5) The implementation of business contracting or cost of contracting, the unit is no longer reimbursed travel expenses of the employee, 60% of the contracted income shall be included in the contribution base.

V. Social Insurance Law

Article 90, the social insurance premium collection agency unauthorized changes in the social insurance premium contribution base, rate, resulting in under- or over-charging of social insurance premiums, by the relevant administrative department shall order the recovery of social insurance premiums that should be paid or the return of the social insurance premiums that should not be paid. The relevant administrative department shall order them to recover the social insurance premiums that should have been paid or refund those that should not have been paid; and the persons in charge and other persons directly responsible shall be punished in accordance with the law.

Article 83: If an employer or an individual believes that the behavior of a social insurance premium collection agency infringes on his or her lawful rights and interests, the employer or the individual may apply for an administrative reconsideration or bring an administrative lawsuit according to law.

An employer or an individual may apply for an administrative reconsideration or bring an administrative lawsuit against a social insurance agency that fails to register for social insurance, approve social insurance premiums, pay social insurance benefits, carry out procedures for the transfer and continuation of social insurance, or infringes on other social insurance rights and interests in accordance with the law.

Individuals who have social insurance disputes with their employers can apply for mediation, arbitration or file lawsuits in accordance with the law. If the employer violates the rights and interests of the individual in social insurance, the individual can also request the social insurance administrative department or social insurance premium collection agency to deal with it according to law.

Each of us has to face payroll, which will involve whether the salary after tax includes social security . Social security contributions are based on the average social wage payment base, related to the interests of everyone, the state of this issue, there is a summary of the above legal provisions, but most of the transactions between the two sides of the civil agreement shall prevail, so I remind readers, understand the company's management charter, and the two sides signed a labor contract.