Is the social security payment base based on actual wages or wages payable?

The social security base is wages payable.

Payable wages are the cash sum of all labor income, also known as pre-tax wages, without deducting various items that should be deducted, including basic wages, bonuses and various allowances; There should be a real salary, which is the actual salary after deducting the payment.

The payment base is not paid according to the actual salary, but according to the salary payable. Wages are divided into take-home wages and wages payable; Payable wages are pre-tax wages. After deducting five insurances and one gold, if this salary meets the personal income tax deduction standard, it should be deducted from the personal income tax special deduction, including the loan that we didn't buy a house, the education fee for children, the maintenance fee for the elderly, and the continuing education fee. If personal income tax should be paid, it needs to be deducted, which is wages payable; If five insurances and one gold, occupational annuity, special deduction of personal income tax and personal income tax are deducted from the payable salary, the monthly punch-in salary is called actual salary.

Generally calculated according to wages payable. Social insurance base refers to the social insurance payment base of employees in a social security year. According to 1 to 12, the monthly average amount of wages and salaries tax declared in the previous year is determined.

The payment base is my salary. In practice, my salary generally refers to my average monthly salary in the previous year. The average monthly salary is calculated according to the items listed in the statistics of total wages stipulated by the National Bureau of Statistics. Therefore, social security settlement is based on wages payable.

: Is the contribution base of the provident fund the basic salary or the salary payable?

The deposit ratio of employees and unit housing provident fund shall not be less than 5% of the average monthly salary of employees in the previous year; Conditional cities can appropriately increase the deposit ratio. The specific deposit ratio shall be drawn up by the Housing Provident Fund Management Committee and submitted to the people's governments of provinces, autonomous regions and municipalities directly under the Central Government for approval after being audited by the people's governments at the corresponding levels. The monthly deposit base of urban individual industrial and commercial households and freelancers' housing provident fund is calculated in principle according to the average monthly tax revenue of the depositor in the previous year.

Legal basis: Article 12 of the Social Insurance Law, the employing unit shall pay the basic old-age insurance premium according to the proportion of the total wages of its employees stipulated by the state and record it in the basic old-age insurance pooling fund.

Employees shall pay the basic old-age insurance premium in accordance with the proportion of wages stipulated by the state and record it in their personal accounts.