Does social security count as a wage benefit?

Social Security does not count as wages and benefits. Wages and benefits include hourly wages, piece-rate wages, bonuses, allowances and subsidies, overtime and overtime wages, and wages paid under special circumstances. However, social security is a mandatory payment by the employer and is not considered a wage benefit.

Legal Basis

Article 3 of the Provisions on the Composition of the Total Wage Bill

The total wage bill refers to the total amount of labor remuneration paid directly to all employees of the unit within a certain period of time.

The calculation of gross wages shall be based on the total labor remuneration paid directly to all employees.

Article 4

Total wages shall consist of the following six components:

(1) hourly wages;

(2) piece-rate wages;

(3) bonuses;

(4) allowances and subsidies;

(5) wages for overtime work and overtime pay;

(6) wages paid in special circumstances.

Article 76 of the Labor Law of the People's Republic of China

The State develops social welfare undertakings, builds public *** welfare facilities, and provides conditions for workers to rest, recuperate and convalesce.

Employers shall create conditions to improve collective welfare and enhance the welfare of workers.