Is the social security paid by the company included in the personal salary?

Legal analysis: No, the social security part is not employee income. The proportion of social insurance premiums is generally required to be shared by employees and employers. The part that the company undertakes to pay social security cannot be included in employee income. If the monthly salary of the employee is stated in the contract, which includes the payment of social security, then this is another matter.

Legal basis: Article 4 of the Provisions on the Composition of Total Wages consists of the following six parts:

(1) hourly wages;

(2) piece rate;

(3) bonuses;

(4) Allowances and subsidies;

(5) Overtime pay;

(6) Wages paid under special circumstances.