Is the payment of social security related to basic salary and bonus commission?

The payment base of social insurance includes bonus and commission. The total salary includes bonus and commission.

The Notice on Issues Concerning Standardizing the Base of Social Insurance Payment stipulates that "production (management) awards include over-production award, quality award, safety (accident-free) award, comprehensive award for assessing various economic indicators, early completion award, overseas dispatch award, year-end award (labor dividend) and so on." As wage statistics, it is used as the basis when calculating the payment base.

Under normal circumstances, the personal income tax withheld and remitted by the unit has no tax payment certificate. If the tax payment certificate is needed, it can be issued by the unit to the tax bureau. Individuals refuse to pay on the grounds that the unit has not provided the tax payment certificate.

Article 30 of the Law of People's Republic of China (PRC) on Tax Collection and Administration stipulates that taxpayers shall not refuse to withhold or collect taxes when withholding agents perform their obligations according to law. If the taxpayer refuses, the withholding agent shall promptly report to the tax authorities for handling.

Extended data:

Notice on Issues Concerning Standardizing the Base of Social Insurance Payment

Second, about the calculation caliber of total wages

According to the relevant documents of the National Bureau of Statistics, the total wages refer to the total labor remuneration paid directly by each unit to all employees of the unit within a certain period of time, which consists of hourly wages, piece-rate wages, bonuses, overtime wages, wages paid under special circumstances, allowances and subsidies.

The total labor remuneration includes: the total wages of employees on the job; Living expenses of off-duty employees; Labor remuneration for hiring or retaining retirees; Labor remuneration of foreigners, Hong Kong, Macao and Taiwan personnel and employment of other employees.

The Notice of the National Bureau of Statistics on Seriously Implementing the Provisions on the Composition of Total Wages (No.1990) clearly explains the calculation method of total wages:

Labor remuneration paid by each unit to employees and other wages paid in accordance with relevant regulations, whether included in the cost, whether paid in accordance with state regulations, and whether included in taxable bonus tax items, shall be included in the calculation range of total wages.

Three, about the calculation of specific project payment base.

According to the provisions of the National Bureau of Statistics, the following items are used as wage statistics and as the basis for calculating the payment base:

1, hourly wage, including:

(1) The salary paid to the completed work according to the standard of hourly workers, that is, the basic salary;

(2) trainee salary of new employees (apprentice living expenses);

(3) According to national laws, regulations and policies, wages paid according to the hourly wage standard or a certain proportion of the hourly wage standard due to illness, work-related injury, maternity leave, family planning leave, funeral leave, personal leave, family leave, regular leave, suspension from school, and fulfillment of national or social obligations;

(four) the skill salary and post (post) salary paid by the unit that implements the post skill salary system;

(5) Social insurance premiums paid by individual employees according to the prescribed proportion, wages during the period of employees' punishment, floating and promotion wages, etc. ;

(6) Post salary, grade salary and basic salary of government functionaries; Workers' post salary and technical level (post) salary.

2, piece rate, including:

(1) Implement the excessive progressive piece-rate wage system, direct unlimited piece-rate wage system, limited piece-rate wage system and over-quota piece-rate wage system, and pay individual wages according to the quota and piece-rate wage approved by the labor department or competent department;

(2) Wages paid to individuals in accordance with the all-in-one method for work tasks;

(3) Wages paid to individuals in the form of turnover commission or profit commission.

3. Bonuses, including:

(1) Production (management) awards include over-production award, quality award, safety (accident-free) award, comprehensive award for assessing various economic indicators, early completion award, ocean shipping dispatch award, year-end bonus (labor dividend) and so on.

(2) Saving prizes include various saving prizes for power, fuel and raw materials;

(3) Labor competition awards include various bonuses distributed to model workers and advanced individuals;

(4) year-end one-time bonuses for all kinds of personnel in government institutions, bonuses for government staff, and peacetime training awards for sports athletes;

(5) Other bonuses include part-time tuition fees and bonuses paid from the income of amateur medical and health services, rewards for stopping the leakage of traffic system, excessive remuneration of school teachers' teaching workload, bonuses paid to employees in the name of various income commissions, etc.

4. Allowances, including:

(2) Health benefits. Including: health and epidemic prevention allowance, medical and health allowance, scientific and technological health allowance, toxic and harmful health allowance issued by agricultural institutions and special health allowance for employees in other industries.

(3) technical allowance. Including: special teacher allowance, scientific research project allowance, postgraduate tutor allowance, worker technician allowance, old Chinese medicine technician technical allowance, special education allowance, senior intellectuals special allowance (government special allowance) and so on.

(4) Annual functional allowance. Including seniority salary, seniority allowance, seniority allowance and nurse age allowance.

(5) regional allowance. Including allowances for hard and remote areas and extra allowances for areas.

(6) Other allowances. For example, personal food subsidies (crew subsidies for train drivers and flight attendants, sailing and aircrew subsidies, aquatic fishermen's food subsidies, car drivers' food subsidies, sports athletes and coaches' food subsidies, ethnic minority food subsidies, small food units' food subsidies, monthly food subsidies, subsidies provided by units or working meals, etc.) are paid. ).

5. Subsidies, including various subsidies paid to ensure that the wage level of employees is not affected by rising or changing objects, such as non-staple food price subsidies, grain and oil, vegetables and other price subsidies, coal price subsidies, water and electricity subsidies, housing subsidies, housing reform subsidies, etc.

6. Overtime pay;

7. Other wages, such as additional wages, reserved wages, and wages paid in the previous year.

8. Wages for special projects:

(1) "Technology Trading Award" paid to the employees of this unit;

(2) Housing subsidies or housing reform subsidies. One-time subsidies for housing reform, such as subsidies for individuals, can be paid as appropriate, such as total wages; Subsidies deposited in special accounts for special purposes are not included in the statistics of total wages [Notice of the National Bureau of Statistics on Statistical Methods of Housing Reform Subsidies (Document No.801992)];

(3) Housing rent subsidies, communication tools subsidies and residential telephone subsidies issued by the unit [Notice of the National Bureau of Statistics on Printing and Distributing the New Indicators of Labor Statistics in the Annual Report of 1998 and Answering Questions (Guo Tong Office Zi [1998] 120)];

(4) Fixed telephone expenses for employees' personal household use reimbursed by the company, mobile telephone expenses for employees' personal use (excluding communication expenses due to work reasons, which cannot be clearly distinguished between public and private use, and included in the total salary), clothing expenses purchased by employees (excluding work clothes) and other expenses;

(5) Cash or subsidies for employees who don't take vacations [Notice of the National Bureau of Statistics on Printing and Distributing the New Indicators and Answers of the Annual Report of Labor Statistics in 2002 (Guo Tong Ban Zi [2002] No.20)];

(6) Cash or in kind distributed to employees of the unit in the name of subordinate units (whether included in the financial accounts of the unit or not) [Notice of the National Bureau of Statistics on Printing and Distributing New Indicators and Answering Questions in the Annual Report of Labor Statistics in 2002 (No.20 [2002] of Guo Tong Office)];

(7) Various commercial insurances paid by the unit for employees [Notice of the National Bureau of Statistics on Printing and Distributing New Indicators and Answers to Questions in the Annual Report of Labor Statistics in 2002 (No.20 [2002] of Guo Tong Office)];

(8) For the operators who try out the annual salary system for enterprise operators, the normal payment part of their wages and the replacement part after year-end settlement [Notice of the National Bureau of Statistics on Printing and Distributing the New Indicators and Questions and Answers of the Annual Report of Labor Statistics in 2002 (Guo Tong Office Zi [2002] No.20)];

(nine) the container package implemented by the commercial department, the fleet contract implemented by the transportation department, and the individual driver contract. These people generally only need to pay a certain amount of income on a regular basis, and the rest will be kept by themselves. In principle, the payment base of these personnel is calculated after deducting all (certain) expenses from all their income [Notice of the National Bureau of Statistics on Printing and Distributing the Answers to Labor Statistics Questions (No.39 [1992])];

(10) The number and wages of labor service providers in labor export agencies shall be counted according to the principle of "whoever pays wages shall settle accounts". If the labor user does not directly pay the wages of the laborers, but pays the fees to the labor exporter, and then the labor exporter pays the wages to the laborers, the labor exporter shall count the wages and the number of laborers;

If the service user pays the remuneration directly, the service user shall make statistics on the salary and number of people. The output and use of the payment base of labor service units shall be based on the principle that whoever pays wages shall calculate the payment base [Notice of the National Bureau of Statistics on Printing and Distributing the New Indicators and Answers of the Annual Report of Labor Statistics in 2004 (No.48 [2004] of Guo Tong)];

(1 1) The payment base of the insured in the form of special distribution such as enterprise sales personnel and commercial insurance salesmen shall be determined in principle by all localities according to the relevant provisions of the National Bureau of Statistics and the actual situation.

References:

Baidu encyclopedia-total wages