Which subsidies are not included in the social security contribution base

Subsidies that are not included in the social security contribution base are as follows: home visit allowance, winter heating allowance, heat stroke prevention fee, one-child allowance, one-child fee, funeral and pension fee for the death of an employee, employee hardship allowance, business trip allowance, meal allowance, and medical assistance paid by the enterprise upon termination of the labor contract.

1, family visit travel expenses;

2, winter heating allowance;

3, heat stroke prevention fee;

4, one-child allowance;

5, one-child fee;

6, funeral and pension fees for death of an employee;

7, hardship allowance for life of an employee;

8, business trip assistance;

8, medical assistance paid by the enterprise upon termination of labor contract. /p>

9, meal allowance;

10, medical assistance paid by the enterprise upon termination of labor contract.

Calculation of social security:

1. Determination of the base for social security contributions: usually calculated on the basis of the employee's average monthly salary of the previous year;

2. Individual social security contribution ratio: different types of social security (such as old-age pension insurance, medical insurance, etc.) have different individual contribution ratios;

3. Contribution ratio of social security units: the unit also needs to Pay social security fees for employees according to the prescribed ratio;

4. Upper and lower limits of social security contributions: each region sets upper and lower limits of social security contributions according to the level of economic development;

5. Adjustment of social security contributions: with the change of employees' wages or policy adjustments, the social security contribution base and ratio may be changed.

In summary, the subsidies that are not included in the base of social security contributions include the travel expenses for visiting relatives, winter heating subsidies, heat preservation and cooling expenses, one-child subsidies, one-child fees, funeral and pension fees for the death of an employee, subsidies for employees in difficulty of living, travel subsidies, subsidies for missed meals, and medical subsidies paid by the enterprise upon termination of the labor contract.

Legal basis:

Provisions on the Composition of Total Wages

Article 3

Total wages refer to the total amount of labor remuneration paid directly to all employees of each unit within a certain period of time. The calculation of total wages shall be based on the total labor remuneration paid directly to all employees.

Article 4

Total wages are composed of the following six components:

hourly wages;

piece-rate wages;

bonuses;

allowances and subsidies;

overtime and overtime wages;

wages paid under special circumstances.