Group 1 - The article discusses the calculation of social insurance contribution bases for employees, which includes various forms of income such as hourly wages, bonuses, and allowances, as per the regulations set by the National Bureau of Statistics and the Ministry of Labor and Social Security [4][6]. - It specifies that the contribution base for employers is determined by the sum of individual employee contribution bases [5]. - The article clarifies that all types of social insurance contributions for employees in the same unit must use a unified contribution base, specifically the basic pension insurance contribution base [6]. Group 2 - It explains that any performance bonuses or incentives paid in the following year should be included in the total wage for the year they are paid, not the year they were earned [7]. - The article provides a table of minimum wage standards across different regions, indicating the monthly and hourly minimum wage rates for various categories [8].