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Does Guangzhou social security base include lump sum benefits
Not included.
In Guangzhou, the social security contribution base includes normal income and one-time bonuses, but not one-time benefits. Lump-sum benefits are not counted in the social security contribution base in Guangzhou. Lump-sum benefits are usually one-time financial incentives given to employees according to certain criteria in order to encourage employees, enhance team cohesion or celebrate important holidays.
According to the Guangzhou Social Insurance Regulations, the contribution base for social insurance premiums includes the employee's monthly gross salary and other income that should be included in the contribution base for social insurance premiums.
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