Social security is paid according to actual salary.

It is illegal for employers not to pay social security in full. Article 60 of the Social Insurance Law of People's Republic of China (PRC) stipulates: "The employer shall declare on its own and pay social insurance premiums in full and on time, and shall not postpone or reduce the payment except for legal reasons such as force majeure. The social insurance premiums that employees should pay shall be withheld and remitted by the employer, and the employer shall inform me of the details of paying social insurance premiums on a monthly basis. " This article stipulates in principle that units should pay social insurance premiums in full and on time. Note that according to the relevant documents of the National Bureau of Statistics, the total wages refer to the total labor remuneration paid directly by each unit to all employees of the unit in a certain period, which consists of hourly wages, piece-rate wages, bonuses, overtime wages, wages paid under special circumstances, allowances and subsidies. Therefore, bonuses, overtime pay, allowances and subsidies should be included in the payment base.

Legal objectivity:

Article 60 of the Social Insurance Law of People's Republic of China (PRC) * * * The employer shall declare and pay social insurance premiums in full and on time, and shall not postpone or reduce the payment except for legal reasons such as force majeure. The social insurance premiums that employees should pay shall be withheld and remitted by the employer, and the employer shall inform me of the details of paying social insurance premiums on a monthly basis. Individual industrial and commercial households without employees, part-time employees who have not participated in social insurance in the employing units and other flexible employees can pay social insurance premiums directly to the social insurance premium collection agencies.