Does the year-end bonus affect the social security base?

Legal analysis: the year-end bonus is included in the social security payment base.

1. According to the Provisions on the Composition of Total Wages and the Notice on Issues Concerning Standardizing the Social Insurance Payment Base, the social insurance payment base includes the year-end bonus.

2. The social security base is the average salary of the previous year, and the salary of new employees is the base of the current month. The so-called salary refers to the labor remuneration obtained from the employment relationship, including basic salary, piece-rate salary, hourly salary, bonus, allowance and salary under special circumstances. So in principle, all income should be counted in the social security base.

Legal basis: Article 2 of the Individual Income Tax Law of People's Republic of China (PRC), the following personal income shall be subject to individual income tax:

(1) Income from wages and salaries;

(2) Income from remuneration for labor services;

(3) Income from remuneration;

(4) Income from royalties;

(5) Operating income;

(6) Income from interest, dividends and bonuses;

(7) Income from property lease;

(8) Income from property transfer;

(9) Accidental income.

Individual income tax shall be calculated on a consolidated basis in the tax year in which individual residents obtain income from items 1 to 4 of the preceding paragraph; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.