Is social security paid according to actual salary or basic salary?

First, the social security payment base is calculated according to the wages payable. 2. Individual employees take the monthly average of their total salary income in the previous year as the monthly payment base of this year, in which: the new employees of this unit take the full-term salary income of the employees' starting salary in the current month as the payment base; The insured unit takes the sum of the monthly payment bases of all the insured employees of the unit as the monthly payment base of the unit. The total wage income of employees in the previous year refers to all monetary income obtained by employees in the whole calendar year from June 65438+1 October1February 3 1 last year, including hourly wages, piecework wages, bonuses, allowances and subsidies, overtime wages and wages paid under special circumstances. Three, in view of the diversification of the employer's wage payment forms, employees should pay attention to the following aspects when determining the payment base:

1. All social insurance premiums, housing accumulation fund and personal adjustment tax directly withheld from employees' wages should be included in the payment base.

2 units in the form of cash or bank deposits to pay transportation subsidies, telephone subsidies, lunch subsidies, holiday fees, high temperature, high altitude, underground, toxic and harmful special post allowances should be included in the payment base.

3, the unit through after-tax profit commission or dividends paid to individual employees' wages, should be included in the base pay.

4, the implementation of the basic wage system of workers, according to the turnover or operating performance of the commission income, should be included in the payment base.

5, after the implementation of business contract or cost responsibility, the unit will no longer reimburse the travel expenses of employees, and 60% of its contracted income should be included in the base pay. Extended information 1. According to Article 12 of the Social Insurance Law of People's Republic of China (PRC), the employer shall pay the basic old-age insurance premium according to the proportion of the total wages of 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. Individual industrial and commercial households without employees, part-time employees who have not participated in the basic old-age insurance in the employing unit and other flexible employees who have participated in the basic old-age insurance shall pay the basic old-age insurance premiums in accordance with state regulations and record them in the basic old-age insurance pooling fund and individual accounts respectively.

Two, according to the "Interim Measures for the management of individual accounts of basic old-age insurance for employees" on the payment base:

1. Generally, the average monthly salary of employees in the above years is the base of individual contributions (in areas where conditions permit, my salary income in the last month can also be used as the base of individual contributions).

2. Newly recruited employees (including graduate students, college students and university graduates). ) Take the salary income of the starting month as the payment base; From the second year onwards, the average monthly salary of the actual salary of the previous year will be used as the base of payment salary. 3, the unit sent long-term full-time learners, employees approved to take a long vacation, keep the salary relationship, the average monthly salary of full-time or vacation as the payment base.

4, the unit sent to work abroad of foreign workers, according to my exit (country) in the previous year in the unit to receive the average monthly salary as the base pay wages; The wage base of the following year is adjusted according to the average wage growth rate of the previous year.

5, unemployed workers re-employment, to re-employment starting salary of the month's wage income as the payment base; From the second year onwards, the average monthly salary of the actual salary of the previous year will be used as the base of payment salary.

6. If my average monthly salary is lower than 60% of the average monthly salary of local employees, I will pay 60% of the average monthly salary of local employees; If it exceeds 300% of the average monthly salary of local employees, it will be paid according to 300% of the average monthly salary of local employees, and the excess will not be recorded in the base of payment salary or pension.

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 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.