Is the back pay front pay counted in the social security base?

According to China's social security system, enterprises should pay social security fees according to the employee's salary base. If for some reason you need to pay back wages that have already been paid out, then the back pay should be counted as part of the social security base.

Specifically, if the wages before the retroactive payment are calculated according to the original wage standard, then the retroactive payment should also be counted into the social security base according to the same standard. If the back pay is based on the new wage rate, then the new wage rate should also apply to the calculation of the social security base.

It is important to note that if a company fails to pay its social security contributions in a timely manner, this may result in fines and late fees. Therefore, companies should make timely social security payments and ensure that the social security base is calculated correctly in accordance with the regulations.