Does the basic salary include social security?

The basic salary does not include social security.

The basic salary is the salary obtained by employees according to the labor contract or enterprise rules and regulations, which is the main part of labor remuneration and has stability. Social insurance expenses, usually called five insurances and one gold, are deducted according to the total wages of employees and are not included in the basic salary. The total wages are composed of several parts, including hourly wages, piece-rate wages, bonuses, allowances and subsidies, overtime wages and wages paid under special circumstances. The payment base of social security is linked to the average monthly salary of employees in the previous year, which is determined once a year and remains unchanged for one year. The basic salary does not include social security, and social security expenses are calculated and deducted separately from the total salary.

Payment rules of social security:

1. Subject of payment: both the employer and the individual pay according to the specified proportion;

2. payment base: usually based on the salary income of employees, but there are upper and lower limits;

3. Payment ratio: different regions and different types of social security have different payment ratios;

4. Payment time: Pay within the specified time every month, and late payment may result in late payment;

5. Payment items: including endowment insurance, medical insurance, unemployment insurance, industrial injury insurance and maternity insurance.

To sum up, the basic salary is the stable labor remuneration of employees, excluding five insurances and one gold such as social security. Social security premiums are calculated and deducted independently according to the total wages of employees, which is different from the basic salary. The social security payment base is linked to the average monthly salary of employees in the previous year and adjusted once a year.

Legal basis:

People's Republic of China (PRC) social insurance law

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The state establishes social insurance systems such as basic old-age insurance, basic medical insurance, industrial injury insurance, unemployment insurance and maternity insurance, so as to guarantee citizens' right to receive material assistance from the state and society in accordance with the law when they are old, sick, injured, unemployed and have children.

Article 4

Employers and individuals in People's Republic of China (PRC) pay social insurance premiums according to law, and have the right to inquire about payment records and personal rights records, and require social insurance agencies to provide social insurance consultation and other related services. Individuals enjoy social insurance benefits according to law and have the right to supervise the payment of their own units.