What income should be included in the total salary to declare the social security payment base?

What income should be included in the total salary to declare the social security payment base? Social security has always been the focus of people's attention，After all, it is closely related to our lives，The most direct guarantee that affects us all the time - wages。Last time we talked about how the new reform of social security will affect our wages，Because social security is paid based on the average monthly salary of employees，Then some netizens asked us，How to calculate the total salary?

Does the base for applying for social security contributions include all income? Below, Bajie Finance and Taxation will take you to learn more about it.。The base for applying for social security contributions does not include all income。The following items are used as total salary statistics，Used as a basis when calculating payment base：hourly wage、Piece rate、bonus、Allowances and subsidies、Overtime pay、Wages paid under special circumstances、Other wages、Payroll consisting of special items。

in，Wages paid under special circumstances refer to wages paid in accordance with national law、regulations and policies，for workers due to illness、marriage、funeral、maternity leave、Wages and additional wages for employees due to work-related injuries, regular vacations, etc.，Retention salary, etc.。Other wages refer to additional wages such as、Retained wages and adjusted wages for the previous year, etc.。

The wages composed of special items include items that should be included in the total wages as stipulated in the "Notice on Issues Concerning Standardizing the Base of Social Insurance Premium Payment" (Letter from the Labor and Social Insurance Center [2006] No. 60)。At this time someone asked again，Are there any items that are not included in the total salary?，Should it be excluded when calculating the social insurance premium payment base? Of course!

And it includes many types，You have to be mentally prepared ~ National Bureau of Statistics regulations，Items that should be excluded when calculating the social insurance premium payment base include:：

1. Creation and Invention Awards issued in accordance with relevant regulations issued by the State Council、National Spark Award、Natural Science Award、Rationalization suggestions for scientific and technological progress awards and payments and technological improvement awards and payments to athletes、Coach's Bonus。
2. Regarding labor insurance and employee benefits

cost

。

1. Various expenditures for labor protection。
2. About retirement、retire、Expenses for retiring personnel’s benefits。
3. royalties、Lecture fees and other professional work remuneration。
4. Business trip meal allowance、Missed meal allowance、Travel and settlement expenses for relocation。
5. Bring your own tools、Tools paid by employees who bring livestock to work in the enterprise、Compensation for livestock, etc.

cost

。

1. Risk compensation income of lessees who implement leasing business units。
2. Dividends (including stock dividends) and interest paid to employees who purchase the company’s stocks and bonds。
3. Medical subsidies paid by the enterprise when employees under a labor contract system terminate their labor contracts、Living allowance and one-time economic compensation paid to employees。
4. Handling fees and management fees paid to the labor supply unit in addition to wages for hiring temporary workers。
5. The processing fees paid to domestic workers and the outsourcing fees paid to the contracting unit according to the processing order method

cost

。

1. Subsidies paid to school students who participate in corporate labor。
2. Various social insurances paid by the unit、housing provident fund。
3. Enterprise annuity and supplementary medical insurance established for employees in accordance with national policies，Among them, the unit pays part according to the proportion stipulated by the policy.。

The above is the total salary statistics，The items that are used as a basis when calculating the payment base and all the items that need to be eliminated，Do you understand? Only if you figure it out can you avoid paying social security fees~

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