What is included in the wages of the social security contribution base?

In our country, the labor law clearly stipulates that enterprises and employers must purchase social security for workers, but also the social security contribution base to make clear provisions. First, what is the social security wage contribution base social security contribution base is 60% of the average social wage - 300% of the base for the payment, such as the average social wage is 1,000 yuan, the base for the payment can be 600 yuan - 3,000 yuan. For example, in Shanghai in 2004, the average monthly social wage in 2003 was 1,847 RMB. If your monthly salary exceeds 1847*3=5541 yuan. Then the social security payment base is 5541 RMB. If your monthly salary is less than $1847*60%=$1108.2, the social security payment base is $1108.2. If your salary is between $1108.2 and $5541, the base is your salary. Calculation method: Generally, your salary income in the previous year is the contribution base. (a) If the employee's salary income is higher than 300% of the average salary of local employees in the previous year, 300% of the average salary of local employees in the previous year will be the contribution base. (ii) If the salary income of an employee is less than 60% of the average salary of local employees in the previous year, 60% of the average salary of local employees in the previous year shall be the contribution base. (iii) If the employee's salary is between 300% and 60%, the declaration shall be made on a factual basis. When the employee's salary income cannot be determined, the contribution base is determined by the average salary of local employees in the previous year announced by the local labor administration department as the contribution salary. Every year, the social security will be in a fixed time (March or July, different places) approved base, according to the employee's average monthly salary of the previous year to declare the new base, you need to prepare the payroll these certificates. Second, the meaning and characteristics of social security (a) the meaning of social security social insurance is a social and economic system to provide income or compensation for the population incapacitated, temporarily out of work or loss due to health reasons. The social insurance scheme is organized by the government, which forces a certain group of people to form a social insurance fund by paying a part of their income as social insurance tax (fee), and the insured people can get a fixed income or compensation for loss from the fund if certain conditions are met; it is a kind of redistributive system, and its goal is to ensure the reproduction of material and labor force as well as the stability of the society. The main items of social insurance include pension insurance, medical insurance, unemployment insurance, industrial injury insurance and maternity insurance. (ii) Characteristics: 1, security: it refers to the protection of the basic life of the workers. 2, universality: social insurance covers all social workers. 3, mutual assistance: it makes use of the combined efforts of the insured to help someone who is at risk, to help each other and to satisfy the urgent needs of each other. 4, mandatory: it is limited by the national legislation, and it is mandatory for the employers and employees to participate in it. 5, welfare: social insurance is a kind of governmental action, which doesn't aim at making profit. 6, social insurance is a kind of governmental action, which doesn't aim at making profit. Purpose three, social security wage base how to calculate the social security contribution base is generally the previous year's salary income for the contribution base. Social insurance contribution base is an important basis for calculating the employer and its employees to pay social security contributions and employee social insurance benefits, there are upper and lower limits.

The Interim Provisions on the Payment of Wages Article 3 Wages referred to in these provisions refer to the wage remuneration paid by the employer to the workers in various forms in accordance with the provisions of the labor contract.　　 Article 5 wages shall be paid in legal tender. It shall not be paid in kind and securities instead of money.