Does the annual salary include the social security and provident fund paid by the company?

Legal analysis: not included. According to the "State Administration of Taxation on the issue of deduction of enterprise wages and salaries and employee welfare expenses", "Chinese people's *** and the implementation regulations of the State Enterprise Income Tax Law", the total amount of wages and salaries, refers to the total amount of wages and salaries actually paid by the enterprise in accordance with the provisions of article 1 of the document of the State Taxation Letter [2009] No. 3, does not include the old age insurance premiums, medical insurance premiums, unemployment insurance premiums , work injury insurance premiums, maternity insurance premiums, etc. and housing provident fund.

Legal basis: "Housing Provident Fund Regulations"

Article 15 The unit hires the employee, shall, within 30 days from the date of hiring, apply to the Housing Provident Fund Management Center for the registration of deposits, and for the establishment of the employee's housing provident fund account or the transfer of procedures.

If a unit terminates the labor relationship with an employee, the unit shall register the change with the Housing Provident Fund Management Center within 30 days from the date of termination of the labor relationship and go through the procedures of transferring or blocking the employee's housing provident fund account.

Article 16 The monthly contribution to the employee's housing fund shall be the employee's average monthly salary for the previous year multiplied by the employee's contribution ratio to the housing fund.

The monthly contribution to the housing fund of the unit for the employee shall be the average monthly salary of the employee in the previous year multiplied by the ratio of the unit's contribution to the housing fund.

Article 19 The housing fund contributed by an individual employee shall be withheld and paid by his/her unit from his/her salary every month.

The unit shall, within five days from the date of monthly payment of the employee's salary, remit the unit's contribution and the housing fund paid on behalf of the employee to the special account of the housing fund, which shall be credited to the employee's housing fund account by the entrusted bank.

Article 20 A unit shall contribute to the housing provident fund on time and in full, and shall not make late or underpayment.

For units that have difficulties in depositing housing fund, after discussion and approval by the general meeting of employees or trade unions of the unit, and after examination by the housing fund management center and approval by the housing fund management committee, they may reduce the percentage of contribution or suspend the contribution; after the economic benefits of the unit improve, the percentage of contribution will be increased or the suspended contribution will be made up.