Guangzhou flexible employment social security payment base needs to pay taxes. According to the tax law of China, flexible employees (including freelancers and individual industrial and commercial households) need to pay personal income tax according to their actual income. The calculation of income tax is based on the excess part of personal income after deducting certain expenses. The specific tax rate and calculation method can refer to the relevant regulations of the State Taxation Bureau or the local taxation bureau. As for the social security payment base, the specific policies in Guangzhou will be different. You can consult the local social security bureau or tax bureau in Guangzhou to obtain the most accurate and up-to-date information. The social security payment base of flexible employees is determined according to their actual income, and they need to pay social security fees in accordance with relevant regulations. The specific payment standard and proportion will also be adjusted according to local policies.