Does the social security payment base include the year-end bonus?

The year-end bonus is calculated in the social security payment base, as follows:

1, the social security base generally refers to the monthly average of all wage income of the payer in the previous year;

2. All wage income includes basic salary, allowance, bonus and so on. By calculating the monthly average, we can get the social security payment base of this payer this year. Social security base is the main basis for employers and employees to pay social security. Often, the higher the personal income, the higher the social security payment base. But this does not mean that the social security payment base is infinite.

Social security can be divided into the following two types:

1, employee social security, then the group that this employee social security faces is mainly the group that employees and individuals in the enterprise pay social security in the form of flexible employment;

2. Urban and rural residents' social security, then the main groups faced by urban and rural residents' social security are rural residents and residents who have no work units in cities, and they can participate in urban and rural residents' social security.

To sum up, the social security base includes the year-end bonus, and the social security base generally refers to the monthly average of all the salary income of the payer in the previous year. What needs our attention here is that all wage income includes basic salary, allowance, bonus and so on. By calculating the monthly average, we can get the social security payment base of this payer this year. Social security base is the main basis for employers and employees to pay social security. Often, the higher the personal income, the higher the social security payment base. But this does not mean that the social security payment base is infinite.

Legal basis:

Article 57 of People's Republic of China (PRC) Social Insurance Law

The employing unit shall, within 30 days from the date of its establishment, apply to the local social insurance agency for social insurance registration with its business license, registration certificate or unit seal. The social insurance agency shall, within fifteen days from the date of receiving the application, examine and issue the social insurance registration certificate.

Where the social insurance registration items of the employing unit are changed or the employing unit is terminated according to law, it shall, within 30 days from the date of change or termination, go to the social insurance agency to handle the change or cancellation of social insurance registration.

The market supervision and management department, the civil affairs department and the organization management organ shall promptly inform the social insurance agency of the establishment and termination of the employing unit, and the public security organ shall promptly inform the social insurance agency of the birth, death, household registration, migration and cancellation of the individual.

Article 58

The employing unit shall, within 30 days from the date of employment, apply to the social insurance agency for social insurance registration for its employees. If the social insurance has not been registered, the social insurance agency shall verify the social insurance premium it should pay. Employees-free individual industrial and commercial households who voluntarily participate in social insurance, part-time employees who do not participate in social insurance in the employing unit and other flexible employees shall apply to the social insurance agency for social insurance registration.