What are the items that are not included in the social security payment base?

According to the provisions of Article 4 of the Notice on Adjusting the Base of Social Insurance Payment (LetterNo. [2006]60 from the Labor Center):

According to the provisions of the National Bureau of Statistics, the following items are not included in the total wages and should be excluded when calculating the payment base:

What are the items that are not included in the social security payment base?

(1) Invention Award, National Spark Award, Natural Science Award, Scientific and Technological Progress Award, Rationalization Construction and Technical Improvement Award, and awards paid to athletes in major sports competitions according to relevant regulations issued by the State Council.

(2) Expenses related to labor insurance and employee welfare. Employee insurance and welfare expenses include medical and health expenses, employee death and funeral expenses and pension expenses, employee living difficulties subsidies, cultural and sports publicity expenses, collective welfare facilities expenses and collective welfare enterprise subsidies, family visit expenses, family planning subsidies, winter heating subsidies, heatstroke prevention and cooling expenses, baby subsidies (i.e. child care fees), one-child expenses, one-child subsidies for employees on Children's Day on June 1, work clothes washing and repairing expenses, nutrition subsidies for blood donors and others.

(3) Expenditure on labor protection. Including work clothes, gloves and other labor protection articles, antidotes, refreshing drinks and health food paid by labor protection fees for five types of work, such as exposure to toxic substances, silica dust operation, radiation operation, diving, caisson operation and high temperature operation, according to the scope stipulated by the the State Council of the Ministry of Labor in July 1963.

(four) expenses related to the treatment of retired, retired and resigned personnel.

(five) to pay remuneration for special work such as manuscript fees and lecture fees to the personnel of other units.

(6) Travel allowance and meal miss allowance. Refers to the discount commission that employees should buy berth tickets on business trips and actually change to seats; Due to the implementation of the lump sum accommodation fee, the difference between the actual expenditure and the standard is partly solved by itself.

(seven) tools and livestock compensation fees paid by employees who bring their own tools and livestock to work in enterprises.

(eight) the risk compensation income of the lessee who implements the leasing business unit.

(9) Dividends, bond interest and pre-tax income distribution after employees raise funds to buy stocks or corporate bonds.

(ten) when the labor contract system is terminated, the medical subsidy, living allowance and one-time economic compensation paid by the enterprise to the employees.

(eleven) the labor dispatch unit collects the handling fees and management fees other than the wages paid by the employer.

(12) Processing fees paid to domestic workers and contracting fees paid to contractors according to processing orders.

(thirteen) subsidies paid to students who participate in enterprise labor.

(fourteen) the net cash balance of travel expenses and resettlement fees.

(fifteen) social insurance and housing provident fund paid by the unit.

(16) Subsidies paid to personnel recruited from security companies.

(seventeen) the enterprise annuity and supplementary medical insurance established for employees in accordance with the national policy, which is paid by the unit in accordance with the proportion stipulated in the policy.