What salary should social security be paid? Wages are divided into basic wages and performance wages.

The base for employers to pay social insurance premiums is determined by the total wages of their employees, and the base for employees to pay social insurance premiums is determined by their own wages. When calculating the salary when paying social security, it should include basic salary, overtime salary, various subsidies, performance salary and so on.

Social security should be paid according to the actual income of employees. If the wages of employees are lower than 60% of the local average wage, they shall be paid according to 60% of the social average wage, and if they are higher than 300%, they shall be paid according to 300% of the social average wage. In between, it should be paid according to the actual salary.

Extended data:

In view of the diversification of wage payment forms of employers, employees should pay attention to the following aspects when determining the payment base:

(1) All social insurance premiums, housing accumulation funds and individual tax adjustments directly withheld and remitted by the unit from employees' wages are all included in the payment base.

(2) The transportation subsidies, telephone subsidies, lunch subsidies, festival fees, high temperature, high altitude, underground, toxic and harmful special post allowances paid by the unit to employees in the form of cash or bank deposits should be included in the payment base.

(3) The wages paid by the unit to individual employees through after-tax profit commission or dividend should be included in the payment base.

(4) Employees who implement the basic salary system will be included in the payment base according to their turnover or business performance.

(5) after the implementation of business contracting or cost contracting, the unit will no longer reimburse the travel expenses of its employees, and 60% of its contracted income should be included in the payment base.

Reference: Baidu Encyclopedia-Social Insurance Base