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Social Security Base for Newly Entered Employees
The social security base is the average wage of the previous year, with the current month's wage as the base for new entrants. The so-called wages are the labor remuneration (i.e., all income) received as a result of the employment relationship, including basic wages, piece-rate wages, hourly wages, bonuses, allowances, and wages under special circumstances (e.g., sick pay, etc., as detailed in the regulations of the National Bureau of Statistics (NBS) on the relationship between wages and statistics). Therefore, in principle, all income should be calculated in the social security base.
But in practice, general welfare income (e.g., holiday consolation money, travel expenses) is not counted.
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