Does the minimum wage include personal contributions to social security?

Answer

Contains.

Analysis

The minimum wage does not include the part of social security contributions paid by individuals. The minimum wage is the minimum labor remuneration that should be paid by the employer according to law on the premise that the worker has provided normal labor during the legal working hours or the working hours agreed in the labor contract signed by the employer according to law.

The minimum wage has three main characteristics:

First, the minimum wage refers to the labor remuneration for laborers who provide labor during the legal working hours or the working hours agreed by the law, so the overtime wages earned from overtime work can not be included in the minimum wage;

Second, the minimum wage is the labor remuneration for laborers who provide labor under normal circumstances, so the minimum wage is the labor remuneration for laborers who provide labor in some special positions. The minimum wage is the remuneration for labor under normal labor conditions, so the allowances for laborers in some special positions cannot be included in the minimum wage, such as allowances for mid-shift, night-shift, high temperature, low temperature, underground, toxic and harmful allowances, etc.

Third, the minimum wage is the minimum remuneration for labor, and some non-labor remuneration benefits cannot be included in the minimum wage.

Workers enjoy paid annual leave, family leave, marriage and bereavement leave, maternity leave, birth control surgery leave and other state-provided leave period, as well as legal working hours in accordance with the law to participate in social activities during the period, is considered to have provided normal labor.

Legal basis

Article 12 of the Minimum Wage Regulations stipulates:

In the case of workers providing normal labor, the wages payable by the employer to the workers shall not be less than the local minimum wage standard after excluding the following:

(a) wages for extended working hours;

(b) mid-shift, night shift, high temperature, low temperature, underground, toxic and hazardous and other special working environment and conditions of the allowance;

(iii) laws, regulations and state provisions of the workers' welfare benefits and so on. However, the social security contributions borne by individuals, the Minimum Wage Regulations did not exclude them.