Social security base subsidies can be included?

Subsidies are included in the social security base, China's law clearly stipulates that the social security base is the total amount of income belonging to the person's previous year's salary, the specific circumstances can be the employee's salary, financial subsidies, welfare benefits, etc. into the social security base, the specific circumstances combined with the actual situation.

A, social security base subsidies can be included?

Subsidies are included in the social security base, the employee's personal monthly average of the total wage income of the previous year as the current year's monthly contribution base, of which: new into the unit of personnel to the employee's own starting salary in the month of full-month wage income as the basis for the payment of contributions; the insured unit of the unit of all the insured employees and the monthly contribution base as the unit of the monthly contribution base.

The total wage income of an employee in the previous year refers to all the monetary income earned by the employee during the entire calendar year from January 1 to December 31 of the previous year, including hourly wages, piecework wages, bonuses, allowances and subsidies, overtime and overtime wages, and wages paid under special circumstances.

In view of the diversification of the forms of wage payment by the employer, the employee should pay attention to the following aspects when determining the contribution base:

(1) The social insurance premiums, housing provident fund and individual adjustment tax that the unit directly withholds and pays on behalf of the employee's wages should be included in the contribution base.

(2) The transportation subsidies, telephone subsidies, lunch subsidies, festival expenses, and allowances paid by the unit to individual employees in the form of cash or bank deposits, as well as allowances paid to special positions such as high temperature, high altitude, underground, and poisonous and harmful positions, etc., shall be included in the contribution base.

(3) Wages paid by the unit to individual employees through the method of after-tax profit commission or dividend shall be included in the contribution base.

(4) Employees under the base salary system, the income obtained from commission based on turnover or business performance shall be included in the contribution base.

(5) The implementation of business contracting or cost of contracting, the unit is no longer reimbursed travel expenses of the employee, 60% of the contracted income shall be included in the contribution base.

The upper and lower limits of the social security base

The upper limit of the contribution base refers to the part of the employee's salary income exceeding 300% of the arithmetic average of the average monthly salary of the employees in service in the previous year in the province or city is not counted as part of the contribution base;

The lower limit of the contribution base refers to the part of the employee's salary income falling below 60% of the arithmetic average of the average monthly salary of the employees in service in the province or city in the previous year, and the above part of the base shall not be counted as part of the contribution base. The lower limit of the contribution base means that if the salary income of an employee is less than 60% of the arithmetic average of the average monthly salary of the on-service employees in the province or city in the previous year, 60% of the arithmetic average of the average monthly salary of the on-service employees in the province or city in the previous year shall be taken into account as the contribution base.

The social insurance contribution base has upper and lower limits, the minimum can not be lower than 60% of the average monthly salary of the city's employees in the previous year (private enterprise employees, individual industrial and commercial employees and non-city urban household employees shall not be less than 50%, the private enterprise legal person, shareholders, individual industrial and commercial owners shall not be less than 100%); the maximum can not be higher than the city's average monthly salary of the city's employees in the previous year 300%. The average wage of the city's employees is published annually by the Municipal Bureau of Statistics.

The contribution base in the same contribution year a certain year, no change in the middle. Employers should declare the social insurance contribution base for their employees for the new year according to the notification from the social insurance agency in their city.

The social security contribution base is in strict accordance with the standards set out in the law to carry out legal processing,

especially different types of social security standards are different, in specific cases by the employer and the individual according to the actual work of the treatment of the situation to be determined to avoid the application of the law is wrong.