Dividends counted in the social security base

The dividends received by the employees are the shareholders' dividend income, not salary income, therefore, according to the above provisions, they should not be included in the social security contribution base.

Legal basis:

Social Insurance Law of the People's Republic of China

Article 4 of the Social Insurance Law of the People's Republic of China

According to the law, employers and individuals within the territory of the People's Republic of China shall pay social insurance premiums, and they shall have the right to inquire about the records of payment of premiums and the rights and interests of individuals, and to request social insurance agencies to provide them with social insurance consulting and other related services.

Individuals enjoy social insurance benefits in accordance with the law, and have the right to supervise the payment of contributions for them by their own units.

Article 58 An employer shall apply for social insurance registration with the social insurance administration organization for its employees within thirty days from the date of employment. If it fails to apply for social insurance registration, the social insurance administrative organization shall approve the social insurance contributions it shall pay.

Individual industrial and commercial households without employees who voluntarily participate in social insurance, part-time employees who do not participate in social insurance with their employers, and other flexibly employed persons shall apply to the social insurance administrative organization for social insurance registration.

The State establishes a nationally unified individual social security number. The personal social security number is a citizen's identity number.