Do I have to pay social security for the year-end bonus?

You don't have to pay social security for the year-end bonus. 1. Social security and provident fund are deducted from salary, which has nothing to do with year-end bonus. Moreover, social security and provident fund are deducted from wages every month, and the year-end bonus is only available at the end of the year. 2. The year-end bonus refers to the uncapped reward given by the enterprise to employees at the end of each year, which is an affirmation of the work performance in the past year. 3. The amount and form of the year-end bonus are generally adjusted by the enterprise according to the situation. A good year-end bonus method should have a good assessment index, assessment method, distribution rules and other corresponding systems, which can effectively motivate employees and increase enterprise cohesion.

legal ground

Article 64 Social insurance funds include basic old-age insurance funds, basic medical insurance funds, industrial injury insurance funds, unemployment insurance funds and maternity insurance funds. In addition to the basic medical insurance fund and maternity insurance fund combined accounting, other social insurance funds are accounted for separately according to social insurance types. Social insurance funds implement a unified accounting system throughout the country. The social insurance fund is earmarked for special purposes, and no organization or individual may occupy or misappropriate it. The basic old-age insurance fund will gradually implement national overall planning, and other social insurance funds will gradually implement provincial overall planning. The specific time and steps shall be stipulated by the State Council.