What income does the social security base not include?

1. Invention award, national spark award, natural science award, scientific and technological progress award, rationalization proposal and technical improvement award paid in accordance with relevant regulations issued by the State Council, as well as bonuses paid to athletes and coaches.

2. Expenses related to labor insurance and employee welfare. Employees' insurance and welfare expenses include medical and health expenses, employees' death and funeral expenses and pension expenses, employees' living difficulties subsidies, cultural and sports publicity expenses, and collective welfare facilities expenses.

3. Expenditure on labor protection. Including: work clothes, gloves and other labor protection articles, antidotes, refreshing drinks, and the scope specified by the Ministry of Labor in the State Council in July 1963.

4 expenses related to the treatment of retired and resigned personnel.

5. remuneration for manuscripts, speeches and other special work.

6. Food allowance for business trip, food allowance for missed meals, travel expenses for job transfer and settling-in expenses.

7. Tools and livestock compensation fees paid by employees who bring their own tools and livestock to work in enterprises.

8. Risk compensation income of the lessee of the leasing business unit.

9. Dividends (including stock dividends) and interest paid to employees who buy stocks and bonds of this enterprise.

10. Medical subsidy, living allowance and one-time economic compensation paid to employees when the enterprise terminates the labor contract system.

1 1. In addition to the wages of temporary workers, the handling fees and management fees paid to the labor service provider.

12. Processing fees paid to domestic workers and contracting fees paid to contractors according to processing and ordering methods.

13. Subsidies paid to students who participate in enterprise labor.

14. Social insurance and housing accumulation fund paid by the unit.

15. Enterprise annuity and supplementary medical insurance established for employees according to national policies, in which the unit pays the part according to the proportion stipulated in the policy.

Extended data social insurance base, referred to as social insurance base, refers to the social insurance payment base of employees in a social security year. It is determined according to the average monthly wage income of employees from June 1 day to February 1 day in the previous year.

Reference social insurance base _ Baidu Encyclopedia