Is the payment base of social security a real salary?

First, the determination of social security payment base

The social insurance payment base is an important concept in the social insurance system, which determines the social insurance expenses that the insured and the unit need to pay. The determination of social security payment base is usually based on the salary income of the insured, but not simply on the actual salary. On the contrary, it usually has an upper limit and a lower limit, which are set by the government according to the level of economic development and the needs of social security system.

Second, the difference between the actual salary and the social security payment base.

The actual salary is the salary that employees actually receive, and usually personal income tax, social security personal part and other expenses have been deducted. The social security payment base is the basis for calculating social security expenses, which may be different from the actual salary. For example, when the actual salary exceeds the upper limit of the social security payment base, the social security expenses will not be calculated in full according to the actual salary, but according to the upper limit. Similarly, when the actual salary is lower than the lower limit of the social security contribution base, the social security expenses will not be calculated according to the actual salary, but according to the lower limit.

Third, the significance of social security payment base

The establishment of social security payment base aims to ensure the fairness and sustainability of social insurance system. By setting a reasonable payment base range, we can prevent high-income people from paying too much social security fees, and at the same time guarantee low-income people to enjoy basic social security. In addition, the adjustment of the social security payment base can also reflect the level of economic development and price changes, and maintain the adaptability of the social security system.

To sum up:

The payment base of social security is not equal to the actual salary, which is determined according to the standards set by the government and related to the salary income of the insured, but it is not completely consistent. The actual salary is the salary that employees actually receive, and the social security payment base is the basis for calculating social security expenses. By setting a reasonable payment base range, the fairness and sustainability of the social insurance system can be guaranteed.

Legal basis:

People's Republic of China (PRC) social insurance law

Article 12 stipulates:

The employing unit shall pay the basic old-age insurance premium according to the proportion of the total wages of its employees stipulated by the state, and record it in the basic old-age insurance pooling fund. Employees shall pay the basic old-age insurance premium in accordance with the proportion of wages stipulated by the state and record it in their personal accounts.

People's Republic of China (PRC) social insurance law

Article 35 provides that:

The employer shall pay the work-related injury insurance premium according to the total wages of its employees and the rate determined by the social insurance agency.