Does the salary include five insurances and one gold?

The salary does not include five insurances and one gold.

The wages agreed between the employer and the employee in the labor contract generally include five insurances and one gold, but the wages paid by the employee are generally the wages after the employer withholds five insurances and one gold.

Five insurances and one gold specifically include the following contents:

1. Old-age insurance: The purpose of old-age insurance is to protect the basic needs of the elderly and provide them with a stable and reliable source of life;

2. Medical insurance: the biggest advantage of participating in basic medical insurance is to implement social overall planning, have mutual assistance, enhance the ability to resist risks, and ensure the basic medical needs of employees;

3. Unemployment insurance: it is a system enforced by the state through legislation and set up by the society to provide material help to workers who have temporarily stopped their livelihood because of unemployment, so as to ensure the basic livelihood of unemployed people during unemployment and promote their re-employment. It is an important part of the social security system and one of the main items of social insurance.

4. Maternity insurance: the role of establishing maternity insurance system is to ensure that female workers can enjoy protection during childbirth and breastfeeding, so as not to stop working and fall into difficulties in life because of childbirth;

5. Work-related injury insurance: Work-related injury insurance is a social insurance system in which workers are injured, disabled or killed at work and temporarily or permanently lose their ability to work, and the society gives material help. All work-related injury insurance premiums are paid by the employer, and individual employees do not need to pay;

6. Provident fund: it is the long-term housing savings paid by the unit to employees. For employees to buy, build, rebuild, overhaul occupied housing, and no unit or individual may use it for other purposes.

The functions of social security five insurances and one gold are as follows:

1. Work-related injury insurance: After being identified as a work-related injury, you can enjoy the corresponding work-related injury insurance benefits;

2. Unemployment insurance: if you meet the corresponding conditions after unemployment, you can get unemployment insurance money;

3. Medical insurance: you can enjoy basic medical insurance for life after retirement;

4. Old-age insurance: you can receive a basic pension every month when you reach the statutory retirement age and have paid 15 years;

5. Maternity insurance: you can enjoy the corresponding maternity allowance and maternity reimbursement when giving birth;

6. Housing accumulation fund: it can be used for housing-related purposes in the future. Even if it is not used up at work, it can be taken out at one time after retirement.

To sum up, the monthly wage income of workers generally includes five insurances and one gold. Five insurances and one gold are deducted according to the salary, and the basic salary of workers is calculated according to the salary standard stipulated in the labor contract or the national and enterprise rules and regulations.

Legal basis:

Provisions on the composition of total wages Article 4

The total salary consists of the following six parts:

(1) hourly wages;

(2) piece rate;

(3) bonuses;

(4) Allowances and subsidies;

(5) Overtime pay;

(6) Wages paid under special circumstances.

Article 2 of the Individual Income Tax Law of People's Republic of China (PRC)

The following personal income shall be subject to personal income tax:

(1) Income from wages and salaries;

(2) Income from remuneration for labor services;

(3) Income from remuneration;

(4) Income from royalties;

(5) Operating income;

(6) Income from interest, dividends and bonuses;

(7) Income from property lease;

(8) Income from property transfer;

(9) Accidental income.

Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.