养老保险缴费基数是应发工资还是实发工资-保险法律援助-法律咨询免费平台-国际律师联盟

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问题	养老保险缴费基数是应发工资还是实发工资
释义	法律分析：社保缴费基数是按应发工资算的。法律依据：《中华人民共和国社会保险法》第十二条用人单位应当按照国家规定的本单位职工工资总额的比例缴纳基本养老保险费，记入基本养老保险统筹基金。职工应当按照国家规定的本人工资的比例缴纳基本养老保险费，记入个人账户。无雇工的个体工商户、未在用人单位参加基本养老保险的非全日制从业人员以及其他灵活就业人员参加基本养老保险的，应当按照国家规定缴纳基本养老保险费，分别记入基本养老保险统筹基金和个人账户。
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