Is the one-time year-end bonus the social security base?

Legal analysis: the year-end bonus is definitely included in the social security payment base, and changing the way of the year-end bonus has little effect on the social security base, because both tax payment and comprehensive income tax are part of the social security base.

Legal basis: Article 6 of People's Republic of China (PRC) Social Insurance Law. The state exercises strict supervision over social insurance funds. The State Council and the people's governments of provinces, autonomous regions and municipalities directly under the Central Government shall establish and improve the supervision and management system of social insurance funds to ensure the safe and effective operation of social insurance funds. People's governments at or above the county level shall take measures to encourage and support all sectors of society to participate in the supervision of social insurance funds.