Pay social security to calculate wages and benefits?

Social security belongs to the category of total wages and benefits (labor remuneration), because it is paid by enterprises and belongs to enterprise management fees; Social security individual contributions (enterprise withholding) should be included in the wage base; However, the part paid by social security enterprises should not be included in the salary base, because it belongs to the national compulsory welfare expenditure. Therefore, when making or planning the wage level and structure, enterprises should include the part paid by social security enterprises in the total wages and benefits of employees. The payment of social security is calculated according to the monthly salary level. If this salary level is lower than the local minimum payment standard, you will be insured according to the minimum standard.