What items of wages are used as the base of social security payment?

The following wages as the social security payment base:

1. hourly wage refers to the labor remuneration paid to individual workers according to the hourly wage standard and working hours.

2. Piece rate refers to the labor remuneration paid according to piece rate.

3. Bonus refers to the excess labor remuneration paid to employees and the labor remuneration for increasing income and reducing expenditure.

4. Allowances and subsidies refer to various allowances paid to employees to compensate for their special or extra labor consumption and other special reasons, as well as price subsidies paid to employees to ensure that their wage level is not affected by prices.

5. Overtime wages refer to the wages paid by employees who work on statutory holidays and statutory holidays and employees who extend their working hours beyond normal working days.

6. Wages paid under special circumstances refer to wages and additional wages paid by employees due to illness, marriage, funeral leave, maternity leave, work injury, regular leave, and wages reserved according to national laws, regulations and policies.

7. Other wages, such as additional wages, reserved wages, and wages paid in the previous year.

8. Special wages, including the items that should be included in the total wages as stipulated in the Notice on Issues Concerning Standardizing the Payment Base of Social Insurance Fees.

legal ground

Interpretation of Some Specific Scope of the Provisions on the Composition of Total Wages

Three. Scope of allowances and subsidies

(1) allowance. Including:

1. Allowance to compensate employees for special or extra labor consumption. Specifically, there are: overhead allowance, underground allowance, mobile construction allowance, field operation allowance, forest area allowance, temporary allowance for high temperature operation, island allowance, allowance for severe weather station (station), allowance for microwave station, temporary allowance for plateau area, allowance for low temperature in cold storage, allowance for field operation of grass-roots auditors, allowance for head teachers of schools, allowance for jobs of three types of artists (dance, martial arts and wind music), and allowance for sports teams (teams). Post allowance for sanitation personnel, post allowance for radio and television antenna workers, post allowance for salt industry, post allowance for waste recyclers, post allowance for funeral and special industries, post allowance for urban social welfare institutions, post allowance for environmental monitoring, post allowance for detention and repatriation, etc.

2. Health benefits. Specifically, there are: health and epidemic prevention allowance, medical and health stickers, science and technology health care allowance, and special health care allowance for employees of various social welfare institutions.

3. Technical allowance. Specifically, there are: special-grade teacher subsidies, scientific research subsidies, worker technicians subsidies, old Chinese medicine workers technical subsidies, special education subsidies, etc.

4. Annual performance allowance. Specifically, there are: food subsidies paid directly to individuals (crew subsidies for train drivers and flight attendants, food subsidies for navigation and aircrew, food subsidies for aquatic fishermen, driving subsidies for professional motorcade drivers, subsidies for small catering units, etc. ), contract workers' salary subsidies, books and newspaper fees.

(2) subsidies. Including:

Various subsidies paid to ensure that the wage level of employees is not affected by price increases or changes, such as meat and other price subsidies, non-staple food price subsidies, food price subsidies, coal price subsidies, housing subsidies, hydropower stations, etc.