Do you need to pay social security for performance pay?

Performance pay is not included in social security payment, and social security payment is calculated according to the usual salary. Performance and salary are two different things. Performance will not be used to pay social security, only salary will be used to pay social security, and it will be paid according to your salary.

Specific analysis of the specific situation. The scheme does not include performance pay, which depends on local social wages. Because the social security payment base generally needs to combine the wage standard with the local social minimum wage standard, if the wage level is higher than the social minimum wage standard, it will be implemented according to the wage standard, including performance pay. If the wage level is lower than the social minimum wage standard, it shall be implemented according to the social minimum wage standard.

Social security payment base:

1. On-the-job insured person's contribution base: According to the current policy, the contribution base of on-the-job insured person's pension insurance is the average monthly salary of the previous year. The statistical calculation range of monthly average wage income shall be implemented according to the national policies and regulations on the composition of total wages.

2, flexible employment insurance payment base. For flexible employees, because there is no data on employers and wage payment, their employees can voluntarily participate in the insurance within the upper and lower limits of the annual social security payment base stipulated by their provinces, municipalities and autonomous regions, and they can independently choose the payment base that meets their own economic conditions, which can be high or low.

3. The premium base of special groups refers to the top leaders of large state-owned enterprises, multinational groups, senior white-collar workers, and the minority with higher income in flexible employment groups. Because most of his students have annual salary system, enterprise shares and year-end dividends, his students have financial management ability and avant-garde awareness of participating in insurance, and are willing to take money to buy social security products with higher payment index. Therefore, according to the current policy, his students can choose 300% of the payment index as the personal payment base.

Legal basis:

People's Republic of China (PRC) social insurance law

Article 2 The state establishes social insurance systems such as basic old-age insurance, basic medical insurance, industrial injury insurance, unemployment insurance and maternity insurance, so as to guarantee citizens' right to receive material assistance from the state and society in accordance with the law in case of old age, illness, industrial injury, unemployment and maternity.

Article 3 The social insurance system adheres to the principles of wide coverage, basic protection, multi-level and sustainability, and the level of social insurance should be compatible with the level of economic and social development.

Fifty-fourth employers have paid maternity insurance premiums, and their employees enjoy maternity insurance benefits; Unemployed spouses of employees enjoy maternity medical expenses in accordance with state regulations. The required funds are paid from the maternity insurance fund. Maternity insurance benefits include maternity medical expenses and maternity allowance.