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Is social security an employee's salary or welfare?

Legal subjectivity:

Social security is not wages and benefits. Wages and benefits include hourly wages, piecework wages, bonuses, allowances and subsidies, overtime wages and wages paid under special circumstances. However, social security is mandatory for employers and does not belong to wages and benefits.

Legal objectivity:

Provisions on the composition of total wages

Article 4

The total salary consists of the following six parts:

(1) hourly wages;

(2) piece rate;

(3) bonuses;

(4) Allowances and subsidies;

(5) Overtime pay;

(6) Wages paid under special circumstances.