Core Viewpoint - The article discusses the importance of accurately reporting social security payment wages for employers in Chongqing for the year 2026, emphasizing that this directly affects employees' pension and medical insurance benefits [1]. Group 1: Income Inclusion in Total Wage Calculation - National awards given to employees are categorized into two types: if the award amount is determined by higher authorities and distributed by the unit, it should be included in the total wage calculation [3]. - If the award amount and recipients are not determined by the unit, it should not be included in the total wage calculation [4]. - Various allowances such as travel allowances, insurance fees, and meal allowances need to be assessed individually to determine if they should be included in the total wage [6][7]. Group 2: Exclusions from Total Wage Calculation - Certain payments like summer heat allowances, female worker hygiene fees, medical fees, and one-child fees are not included in the total wage calculation [6]. - Disability allowances are not considered labor remuneration and should not be included in wage statistics [7]. - Travel allowances should be included if they are regularly distributed and can be freely used by employees; otherwise, if they are reimbursed based on actual expenses, they should not be included [6]. Group 3: Wage Calculation Guidelines - The total wage is defined as the gross wage before tax, including personal income tax withheld by the employer, but excluding the employer's contributions to social insurance and other benefits [10]. - Wage subsidies that are prepaid should be reported in the month they are due [11]. - The basis for social security payment calculations is primarily derived from the "Regulations on the Composition of Total Wages" and related notifications [9].