Is the social security base calculated by pre-tax or after-tax salary?

Legal analysis: calculated according to pre-tax salary. The upper limit of the payment base refers to the fact that the wage income of employees exceeds 300% of the arithmetic average of the average monthly salary of employees in provinces and cities in the previous year, and is not included in the payment base; The lower limit of the payment base refers to the fact that the wage income of employees is lower than 60% of the arithmetic average of the monthly average wage of employees in provinces and cities in the previous year, and 60% of the arithmetic average of the monthly average wage of employees in provinces and cities in the previous year is the payment base.

Legal basis: Article 4 of the Social Insurance Law of People's Republic of China (PRC) * * * Employers and individuals in People's Republic of China (PRC) pay social insurance premiums according to law, and have the right to inquire about payment records and personal rights and interests records, and ask social insurance agencies to provide social insurance consultation and other related services. Individuals enjoy social insurance benefits according to law and have the right to supervise the payment of their own units.