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

Legal analysis: the payment base of five insurances and one gold is pre-tax salary. The social security base is calculated according to the pre-tax salary. Social insurance deduction is paid before tax.

Legal basis: People's Republic of China (PRC) Social Insurance Law.

Article 7 The administrative department of social insurance in the State Council is responsible for the management of social insurance throughout the country, and other relevant departments in the State Council are responsible for the relevant social insurance work within their respective functions and duties. The social insurance administrative department of the local people's government at or above the county level shall be responsible for the social insurance management within its administrative area, and other relevant departments of the local people's government at or above the county level shall be responsible for the relevant social insurance work within their respective functions and duties.

Eighth social insurance agencies to provide social insurance services, responsible for social insurance registration, personal rights and interests records, social insurance benefits payment and other work.