The social security payment base is based on the payable salary or actual salary.

Legal analysis: 1. The social security payment base is calculated according to the wages payable.

2. According to XI's interpretation of People's Republic of China (PRC) Social Insurance Law, the base of payment is my salary. In practice, my salary generally refers to my average monthly salary in the previous year. The average monthly salary is calculated according to the items listed in the total wages statistics stipulated by the National Bureau of Statistics, including wages, bonuses, allowances, subsidies and other income.

Legal basis: Article 11 of the Social Insurance Law of People's Republic of China (PRC) implements the combination of social pooling and individual accounts for basic old-age insurance. The basic old-age insurance fund consists of employers, individual contributions and government subsidies.