Is the average salary of social security base before tax or after tax?

Legal analysis: the base of five insurances and one gold is pre-tax salary. The social security payment base refers to the total wages of employees in the company in the previous year, which is not necessarily equal to the total wages. According to the local average social wage in the previous year, it was three times on the line and 60% off the line. Pay the employee's salary (the total salary includes the wages, subsidies and bonuses included in the social insurance base as stipulated by the state, not just the monthly net salary) for the off-line and off-line sections.

Legal basis: Article 64 of People's Republic of China (PRC) Social Insurance Law includes basic endowment insurance fund, basic medical insurance fund, industrial injury insurance fund, unemployment insurance fund and maternity insurance fund. In addition to the basic medical insurance fund and maternity insurance fund combined accounting, other social insurance funds are accounted for separately according to social insurance types. Social insurance funds implement a unified accounting system throughout the country. The social insurance fund is earmarked for special purposes, and no organization or individual may occupy or misappropriate it. The basic old-age insurance fund will gradually implement national overall planning, and other social insurance funds will gradually implement provincial overall planning. The specific time and steps shall be stipulated by the State Council.