Is the social security contribution base a basic salary or a full salary?

The social security payment base is not the basic salary, nor the full salary.

The social security payment base is linked to the total wage income of employees, which is determined according to the average monthly wage income of employees in the previous year. Adjusted once a year, the same year after confirmation. Usually, the social security base is adjusted in July. Employers usually take the total wages of employees as the base of payment, and the base of individual contributions of employees is the average monthly salary of the previous year. The social insurance agency shall determine the payment base according to the employer's declaration.

Calculation method of social security:

1, determination of social security contribution base: usually determined according to a certain proportion of the average salary of employees in the previous year;

2. Social security individual contribution ratio: different types of social security (such as endowment insurance and medical insurance) have different individual contribution ratios;

3. Social security unit payment ratio: the unit also needs to pay social security for employees in accordance with the prescribed ratio;

4. Upper and lower limits of social security contributions: the base of social security contributions has upper and lower limits, and the excess is not counted;

5. Social security payment cycle: Social security is generally paid monthly, but sometimes once a year.

To sum up, the social security payment base is neither basic salary nor full salary, but related to the average monthly salary of employees in the previous year. It is adjusted once a year, which is generally declared by the employer in July and determined according to the total wages of employees, while the individual payment base is based on the average salary of the previous year and finally confirmed by the social insurance agency.

Legal basis:

People's Republic of China (PRC) social insurance law

Article 12

The employing unit shall pay the basic old-age insurance premium according to the proportion of the total wages of its employees stipulated by the state, and record it in the basic old-age insurance pooling fund. Employees shall pay the basic old-age insurance premium in accordance with the proportion of wages stipulated by the state and record it in their personal accounts. Two. Precautions for employees when determining the payment base: 1. All social insurance premiums, housing accumulation funds and personal adjustment taxes directly withheld by the unit from the wages of employees shall be included in the payment base; 2 units in the form of cash or bank deposits to pay transportation subsidies, telephone subsidies, lunch subsidies, holiday fees, high temperature, high altitude, underground, toxic and harmful and other special post allowances should be included in the payment base; 3. The wages paid by the unit to employees through after-tax profit commission or dividends shall be included in the payment base; 4, the implementation of the basic wage system of workers, according to the turnover or operating performance of the commission income, should be included in the base pay; 5, after the implementation of business contract or cost responsibility, the unit will no longer reimburse the travel expenses of employees, and 60% of its contracted income should be included in the base pay.