Is it legal that the actual salary is lower than the social security base?

If the company fails to pay social security according to the actual salary of employees, you can complain to the local labor inspection department and ask to file a case for handling. Paragraph 1 of Article 27 of the Regulations on Labor Security Supervision stipulates that if an employer conceals the total wages or the number of employees when reporting the amount of social insurance premiums that should be paid to the social insurance agency, the administrative department of labor security shall order it to make corrections, and if it fails to pay social security according to the actual wages, it shall be fined not less than 3 times the salary/kloc-0. Article 83 of the Social Insurance Law of People's Republic of China (PRC) stipulates that if there is a social insurance dispute between an individual and an employer, they may apply for mediation, arbitration or bring a lawsuit according to law. If an employer infringes upon an individual's social insurance rights and interests, the individual may also request the social insurance administrative department or the social insurance premium collection agency to deal with it according to law.

Legal objectivity:

Article 60 of the Social Insurance Law of People's Republic of China (PRC), the employer shall declare and pay social insurance premiums in full and on time, and shall not postpone or reduce the payment except for legal reasons such as force majeure. The social insurance premiums that employees should pay shall be withheld and remitted by the employer, and the employer shall inform me of the details of paying social insurance premiums on a monthly basis. Individual industrial and commercial households without employees, part-time employees who have not participated in social insurance in the employing units and other flexible employees can pay social insurance premiums directly to the social insurance premium collection agencies.