According to the provisions of Article 4 of the Notice on Adjusting the Base of Social Insurance Payment (LetterNo. [2006]60 from the Labor Center):
According to the provisions of the National Bureau of Statistics, the following items are not included in the total wages and should be excluded when calculating the payment base:
What are the items that are not included in the social security payment base?
(1) Invention Award, National Spark Award, Natural Science Award, Scientific and Technological Progress Award, Rationalization Construction and Technical Improvement Award, and awards paid to athletes in major sports competitions according to relevant regulations issued by the State Council.
(2) Expenses related to labor insurance and employee welfare. Employee insurance and welfare expenses include medical and health expenses, employee death and funeral expenses and pension expenses, employee living difficulties subsidies, cultural and sports publicity expenses, collective welfare facilities expenses and collective welfare enterprise subsidies, family visit expenses, family planning subsidies, winter heating subsidies, heatstroke prevention and cooling expenses, baby subsidies (i.e. child care fees), one-child expenses, one-child subsidies for employees on Children's Day on June 1, work clothes washing and repairing expenses, nutrition subsidies for blood donors and others.
(3) Expenditure on labor protection. Including work clothes, gloves and other labor protection articles, antidotes, refreshing drinks and health food paid by labor protection fees for five types of work, such as exposure to toxic substances, silica dust operation, radiation operation, diving, caisson operation and high temperature operation, according to the scope stipulated by the the State Council of the Ministry of Labor in July 1963.
(four) expenses related to the treatment of retired, retired and resigned personnel.
(five) to pay remuneration for special work such as manuscript fees and lecture fees to the personnel of other units.
(6) Travel allowance and meal miss allowance. Refers to the discount commission that employees should buy berth tickets on business trips and actually change to seats; Due to the implementation of the lump sum accommodation fee, the difference between the actual expenditure and the standard is partly solved by itself.
(seven) tools and livestock compensation fees paid by employees who bring their own tools and livestock to work in enterprises.
(eight) the risk compensation income of the lessee who implements the leasing business unit.
(9) Dividends, bond interest and pre-tax income distribution after employees raise funds to buy stocks or corporate bonds.
(ten) when the labor contract system is terminated, the medical subsidy, living allowance and one-time economic compensation paid by the enterprise to the employees.
(eleven) the labor dispatch unit collects the handling fees and management fees other than the wages paid by the employer.
(12) Processing fees paid to domestic workers and contracting fees paid to contractors according to processing orders.
(thirteen) subsidies paid to students who participate in enterprise labor.
(fourteen) the net cash balance of travel expenses and resettlement fees.
(fifteen) social insurance and housing provident fund paid by the unit.
(16) Subsidies paid to personnel recruited from security companies.
(seventeen) the enterprise annuity and supplementary medical insurance established for employees in accordance with the national policy, which is paid by the unit in accordance with the proportion stipulated in the policy.
Relatively speaking, according to the provisions of the National Bureau of Statistics, the following items are used as wage statistics and as the basis for calculating the payment base:
1, hourly wage, including:
(1) The salary paid to the completed work according to the standard of hourly workers, that is, the basic salary;
(2) trainee salary of new employees (apprentice living expenses);
(3) According to national laws, regulations and policies, wages paid according to the hourly wage standard or a certain proportion of the hourly wage standard due to illness, work-related injury, maternity leave, family planning leave, funeral leave, personal leave, family leave, regular leave, suspension from school, and fulfillment of national or social obligations;
(four) the skill salary and post (post) salary paid by the unit that implements the post skill salary system;
(5) Social insurance premiums paid by individual employees according to the prescribed proportion, wages during the period of employees' punishment, floating and promotion wages, etc.
(6) Post salary, grade salary and basic salary of government functionaries; Workers' post salary and technical level (post) salary.
2, piece rate, including:
(1) Implement the excessive progressive piece-rate wage system, direct unlimited piece-rate wage system, limited piece-rate wage system and over-quota piece-rate wage system, and pay individual wages according to the quota and piece-rate wage approved by the labor department or competent department;
(2) Wages paid to individuals in accordance with the all-in-one method for work tasks;
(3) Wages paid to individuals in the form of turnover commission or profit commission.
3. Bonuses, including:
(1) Production (management) awards include over-production award, quality award, safety (accident-free) award, comprehensive award for assessing various economic indicators, early completion award, ocean transportation dispatching award, year-end bonus (labor dividend) and so on.
(2) Saving prizes include various saving prizes for power, fuel and raw materials;
(3) Labor competition awards include various bonuses distributed to model workers and advanced individuals;
(4) year-end one-time bonuses for all kinds of personnel in government institutions, bonuses for government staff, and peacetime training awards for sports athletes;
(5) Other bonuses include part-time tuition fees and bonuses paid from the income of amateur medical and health services, rewards for stopping the leakage of traffic system, excessive remuneration of school teachers' teaching workload, bonuses paid to employees in the name of various income commissions, etc.
4. Allowances, including:
(1) Allowances and post allowances to compensate employees for special or extra labor consumption. Including overhead allowance, underground allowance, mobile construction allowance, temporary allowance for high-temperature operation, bad weather station allowance, microwave station allowance, low-temperature allowance for cold storage, field allowance for post and telecommunications personnel, night shift allowance, middle shift allowance, shift leader allowance, post allowance for environmental sanitation personnel, post allowance for radio and television antenna workers, post allowance for salt industry, post allowance for waste recyclers, post allowance for funeral special industries, post allowance for urban social welfare undertakings and environmental monitoring allowance. Forestry technology extension service allowance, wildlife protection allowance, water conservancy and flood control allowance, meteorological service allowance, earthquake prediction and prevention allowance, technical supervision allowance, port appraisal and inspection allowance, environmental pollution monitoring allowance, social service allowance, special post allowance, accounting post allowance, site allowance, water operation allowance, artistic performance grade allowance, performance frequency allowance, artist type allowance, resident allowance for sports team (team) cadres, coach training allowance, Athletes' performance allowance, athletes' outstanding contribution allowance, responsibility target allowance, leadership post allowance, post target management allowance, professional and technical post allowance, technical level post allowance, skilled worker post allowance, ordinary worker operation allowance and other allowances set for special posts such as special industries and difficult conditions.
Post allowance for civil servants. Including: police duty allowance, rank allowance, traffic police health care allowance, post allowance for customs staff, field work allowance for auditors, tax collection allowance for tax collectors (including agricultural tax), field work allowance for industrial and commercial administrative personnel, post allowance for police officers in people's courts, post allowance for police officers in people's procuratorates, post allowance for judicial assistants, post allowance for case handlers in supervision and discipline inspection departments, staff allowance for people's armed forces departments, and health allowance for police officers in prisons undergoing reeducation through labor.
(2) Health benefits. Including: health and epidemic prevention allowance, medical and health allowance, scientific and technological health allowance, toxic and harmful health allowance issued by agricultural institutions and special health allowance for employees in other industries.
(3) technical allowance. Including: special teacher allowance, scientific research project allowance, postgraduate tutor allowance, worker technician allowance, old Chinese medicine technician technical allowance, special education allowance, senior intellectuals special allowance (government special allowance) and so on.
(4) Annual performance allowance. Including seniority salary, seniority allowance, seniority allowance and nurse age allowance.
(5) regional allowance. Including allowances for hard and remote areas and extra allowances for areas.
(6) Other allowances. For example, food subsidies paid to individuals (train drivers and flight attendants, sailors and aircrew, aquatic fishermen, car drivers, athletes and coaches, ethnic minorities, small catering units, monthly food subsidies issued by the unit, subsidies provided by the unit or working meals, etc.). ), commuting transportation allowance, washing and sanitation fee, book and newspaper fee, industrial workers' food allowance, festival fee and cadre fee.
5. Subsidies, including various subsidies paid to ensure that the wage level of employees is not affected by rising or changing objects, such as non-staple food price subsidies, grain and oil, vegetables and other price subsidies, coal price subsidies, water and electricity subsidies, housing subsidies, housing reform subsidies, etc.
6. Overtime pay;
7. Other wages, such as additional wages, reserved wages, and wages paid in the previous year.
8. Wages for special projects:
(1) "Technology Trading Award" paid to the employees of this unit;
(2) Housing subsidies or housing reform subsidies. One-time housing reform subsidies for individuals can be included in the total wages; Subsidies deposited in special accounts for special purposes are not included in the statistics of total wages [Notice of the National Bureau of Statistics on Statistical Methods of Housing Reform Subsidies (Document No.801992)];
(3) Housing rent subsidies, communication tools subsidies and residential telephone subsidies issued by the unit [Notice of the National Bureau of Statistics on Printing and Distributing the New Indicators of Labor Statistics in the Annual Report of 1998 and Answering Questions (Guo Tong Office Zi [1998] 120)];
(4) Various expenses such as the fixed telephone expenses for personal household use of employees, the mobile telephone expenses for personal use of employees (excluding the communication expenses due to work reasons, if it is impossible to clearly distinguish between public and private use, it will be included in the total wages), and the clothing expenses purchased by employees (excluding work clothes) [Notice of the National Bureau of Statistics on Printing and Distributing the Annual Report of Labor Statistics in 2002 and answering questions] (Guo Tong Office [2002].
(5) Cash or subsidies for employees who don't take vacations [Notice of the National Bureau of Statistics on Printing and Distributing the New Indicators and Answers of the Annual Report of Labor Statistics in 2002 (Guo Tong Ban Zi [2002] No.20)];
(6) Cash or in kind distributed to employees of the unit in the name of subordinate units (whether included in the financial accounts of the unit or not) [Notice of the National Bureau of Statistics on Printing and Distributing New Indicators and Answering Questions in the Annual Report of Labor Statistics in 2002 (No.20 [2002] of Guo Tong Office)];
(7) Various commercial insurances paid by the unit for employees [Notice of the National Bureau of Statistics on Printing and Distributing New Indicators and Answers to Questions in the Annual Report of Labor Statistics in 2002 (No.20 [2002] of Guo Tong Office)];
(8) For the operators who try out the annual salary system for enterprise operators, the normal payment part of their wages and the replacement part after year-end settlement [Notice of the National Bureau of Statistics on Printing and Distributing the New Indicators and Questions and Answers of the Annual Report of Labor Statistics in 2002 (Guo Tong Office Zi [2002] No.20)].