Is the tax return salary based on social security base or salary?

Legal analysis: The amount when a company declares a tax must be the same as the base for paying social security, and it must be paid according to the actual income, and it must be the same as the tax return, otherwise you will break the law. This is why the social security payment reform of the state and units is the foundation of tax collection. The payment base of social security should be the total salary I deserve in the current month, including overtime pay, commission and other income taxes, which can be calculated after deducting the insurance premiums borne by individuals. In other words, your social security base should be higher than the tax base. However, there are lower and upper limits for social security contributions, which vary from place to place. The lower limit is generally the local minimum wage, and the upper limit is generally about three times the local average wage.

Legal basis: People's Republic of China (PRC) Social Insurance Law.

Article 12 The employing unit shall pay the basic old-age insurance premium according to the proportion of the total wages of employees stipulated by the state and record it in the basic old-age insurance pooling fund.

Employees shall pay the basic old-age insurance premium in accordance with the proportion of wages stipulated by the state and record it in their personal accounts.

Individual industrial and commercial households without employees, part-time employees who have not participated in the basic old-age insurance in the employing unit and other flexible employees who have participated in the basic old-age insurance shall pay the basic old-age insurance premiums in accordance with state regulations and record them in the basic old-age insurance pooling fund and individual accounts respectively.

Twenty-third employees should participate in the basic medical insurance for employees, and the employer and employees should jointly pay the basic medical insurance premiums in accordance with state regulations.

Individual industrial and commercial households without employees, part-time employees who have not participated in the basic medical insurance for employees and other flexible employees can participate in the basic medical insurance for employees, and individuals pay the basic medical insurance premium in accordance with state regulations.

Article 35 The employing unit shall pay the work-related injury insurance premium according to the total wages of employees and the rate determined by the social insurance agency.

Article 44 Employees shall participate in unemployment insurance, and employers and employees shall jointly pay unemployment insurance premiums in accordance with state regulations.

Fifty-third employees should participate in maternity insurance, the employer should pay maternity insurance premiums in accordance with state regulations, and employees do not pay maternity insurance premiums.