Does accrued wages include personal social security

Accrued paychecks generally do not include personal social security.

Personal social security is paid by the individual, while accrued wages are benefits and allowances set aside by companies for their employees. Accrued wages usually include year-end bonuses, performance bonuses, holiday benefits, and subsidies, which are a welfare measure provided by companies for their employees. Personal social security costs, on the other hand, are paid by employees under the social security policy and are part of an individual's personal labor compensation. Therefore, accrued wages and personal social security are two different concepts and are generally not included together.

The consequences of including personal social security inside the accrued wages:

1, the proportion of social security contributions of the enterprise and the employee is not clear. Personal social security costs are paid by the employees personally, the enterprise should not include personal social security costs in the accrued wages. If the enterprise will personal social security costs into the accrued wages, may lead to the enterprise and the employee's social security contribution ratio is not clear, which will bring unnecessary trouble to the enterprise and the employee;

2, the enterprise may face tax risks. If the enterprise will personal social security costs into the accrued wages, may lead to the enterprise in the tax aspects of the hidden danger. Because the purpose of accrued wages is to provide employees with additional benefits and allowances, and personal social security costs are paid by employees, the enterprise should not include personal social security costs in accrued wages, or it may be recognized by the tax authorities as illegal;

3, the interests of the enterprise and the employees are damaged. If enterprises include personal social security costs in accrued wages, it may lead to damage to the interests of enterprises and employees. Enterprises may pay excess social security costs and lead to a heavier economic burden, employees may be included in accrued wages because of personal social security costs lead to an increase in personal income tax, thus affecting the level of personal income.

In summary, social security is not included in the basic salary, social security is not in the basic salary, but is deducted from the total salary. The total amount of wages consists of six parts: hourly wages; piece-rate wages; bonuses; allowances and subsidies; overtime and overtime wages; and wages paid under special circumstances.

Legal basis:

Article 4 of the Provisions on the Composition of Total Wages

Total wages are composed of the following six parts:

(1) hourly wages;

(2) piecework wages;

(3) bonuses;

(4) allowances and subsidies;

(5) wages for overtime work and overtime pay;

(6) wages for overtime work; and

(7) wages for overtime pay. Wages;

(vi) Wages paid under special circumstances.

Commission belongs to the bonus type of wages with incentives, although the provision does not explicitly include commission in the scope of wages, but in the practice of litigation will generally include sales commission in your wage base.