Is the social security payment base pre-tax salary?

The social security base is paid according to the pre-tax salary.

1, the payment base of social insurance is calculated according to the monthly average amount of all wages of employees in the previous year. The national social security payment base is different, the payment base is different, and the amount paid is different;

2. Employee pension insurance has different payment bases, ranging from 60% to 300%. Medical insurance is divided into three grades. The first file is based on the average monthly salary of employees, and the average monthly salary of employees in the second and third files is the base. The payment base of maternity insurance is the total wages of employees in this unit. The base of unemployment insurance payment is the minimum wage in this city. The payment base of industrial injury insurance is the total wages of employees in this unit.

Is social security paid at basic salary or full salary?

Social insurance is paid on the basis of full salary. The local social security payment base is linked to the local average wage data, and is determined according to the average monthly wage of all employees in the previous year 1 to 12. Once a year, it will not change within one year after confirmation. The time to apply for adjusting the social security base is July. Enterprises generally take the total wages of enterprise employees as the payment base, and individual employees take half of their average monthly salary in the previous year as the salary base for individuals to pay social insurance premiums. In China, the payment base is declared by the social insurance agency according to the employer.

I hope the above content can help you. Please consult a professional lawyer if you have any other questions.

Legal basis: Article 58 of People's Republic of China (PRC) Social Insurance Law.

The employing unit shall, within 30 days from the date of employment, apply to the social insurance agency for social insurance registration for its employees. If the social insurance has not been registered, the social insurance agency shall verify the social insurance premium it should pay.

Employees-free individual industrial and commercial households who voluntarily participate in social insurance, part-time employees who do not participate in social insurance in the employing unit and other flexible employees shall apply to the social insurance agency for social insurance registration.

The state establishes a national unified personal social security number. Personal social security number is a citizen's identity number.